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2013 (12) TMI 1343 - AT - Central ExciseDetermination of assessable value - Goods processed/manufactured on job work basis – Waiver of Pre-deposit – Held that:- Held that:- The arrangement was processing/manufacturing of goods on job work basis and the job-worked goods were to be assessed in accordance with the principles laid down in Ujagar Prints Vs. Union of India 1989 (1) TMI 124 - SUPREME COURT OF INDIA] and Pawan Biscuits Co. Pvt. Ltd. Vs. UOI [2000 (7) TMI 78 - SUPREME COURT OF INDIA] – the processed/manufactured goods be assessed to duty at the price at which it was sold by Applicant No.2 - the issue of limitation is a mixed question of facts and law and would be considered at the time of disposal of the Appeal - Applicant No.1 directed to deposit Rupees seventy-five as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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