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Judgment
For the period June, 1994 to April, 1998, show cause notice was issued to the respondent-assessee herein on 2-7-1999, invoking extended period of limitation and demanding differential duty of Rs. 11,53,136/-.
It was alleged therein that for the Grey fabric used by the assessee for the manufacture of its products, less value of the said fabric was quoted. The defence of the assessee was that the aforesaid Grey fabric is supplied by different merchant manufacturers to the assessee and the price shown in the invoice was taken into consideration while disclosing the value of the product.
It has come on record that the aforesaid merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assessee. Therefore, the assessee could not be made responsible for the aforesaid.
The Customs, Excise and Service Tax Appellate Tribunal has, therefore, rightly absolved the assessee of any liability.
Even otherwise, the amount involved is only Rs. 11.53 lakhs.
On these facts, no question of law arises for consideration. The appeal is, accordingly, dismissed.