1997 (11) TMI 195

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..... esident]. The department has filed this appeal challenging the order dated 22-6-1990 passed by the Collector (Appeals), Bombay setting aside the order dated 10-7-1989 passed by the Assistant Collector of Central Excise, Bombay. 2. Respondent has sent a request for adjournment of the case. Having perused the record we are of the opinion that appeal could be disposed of even without hearing .....

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..... independent job worker but only a hired labour. If that be so, respondent would not be the manufacturer and would not be required to file price list or pay excise duty. The department has accepted the respondent to be a job worker. That being so, principles laid down by the Supreme Court in Ujagar Prints case [1988 (38) E.L.T. 535] and the Ujagar Prints clarificatory order [1989 (39) E.L.T. 493] w .....

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