Lajya Dyeing & Bleaching Works vs Union Of India (Uoi)

The case concerns the liability of job workers to pay excise duty and the methodology for determining the value of processed fabric. Following the Supreme Court's ruling in Ujagar Prints v. Union of India, the issue centered on whether bank guarantees could be encashed before the Department reassessed the demands based on the prescribed legal framework. The court examined the procedural requirements for confirming demands after a judicial determination of valuation principles.