TMI Blog2001 (6) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of Rs. 27.86 per valve on payment of Central Excise duty for the period from 6/91 to 5/92 whereas it was observed that during the corresponding period the assessee had cleared valves at the rate of Rs. 38.38. Rs. 43.91. Rs. 43.46. Rs. 44.04 and Rs. 45.44 to three Oil Corporations including the HPCL. Details of clearances at Rs. 27.86 per valve and the higher rate at which the valves were cleared during the corresponding period and the differential duty arising for such difference in rates is given in the Annexure to the show cause notice calculated at Rs 3,21,326/-. The assessees were called upon to explain as to why the same should not be recovered by show cause notice dated 6-10-1993. The assessees in their reply contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Apex Court in the case of Ujagar Prints (supra) is distinguishable for the reason that the item manufactured and supplied on job work basis and the one sold through invoice is same and there is no variation of price and the larger period is invocable since difference in price was not brought to the notice of the Department. 4. On the other hand the learned Counsel for the respondents submitted that there has to be difference in price since the valves which were manufactured out of virgin brass are different than the valves manufactured on the job work basis from the brass scrap supplied by the HPCL . The valuation has to be adopted in terms of the judgment in the case of Ujagar Prints and the reasoning given by the Collector has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the judgment in the case of Ujagar Prints (supra). (f) CCE, Jaipur v. Modern Woollen Mills Ltd. reported in 2001 (42) RLT 249. (g) Pawan Biscuits Co. Pvt. Ltd. v. CCE reported in 2000 (120) E.L.T. 24 (S.C.) = 2000 (39) RLT 891 (S.C.). Hon ble Supreme Court upheld the price adopted on job work basis in the light of the Ujagar Prints case (supra). 5. On consideration of the submissions and on perusal of the entire records, we notice that the assessees were receiving brass scrap from HPCL and they were converting the same into cylinder valves on job work basis and they were also manufacturing valves independently from virgin brass. The raw materials for the two types of valves are different. Hence for the two types of va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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