TMI Blog1998 (1) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Gowri Shankar, Member (T)]. In the order impugned in the appeal, the Collector (Appeals) has accepted the contention of the assessee (the appellant before him) and held that the Department could not add to the assessable value of goods received by the manufacturer, job worker, 10% notional margin of profit. He accepted that the appellant had included in the assessable value his profit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hands of the job worker - the value of raw material, value of the job work + manufacturing profit and manufacturing expenses. However, the notice proceeded on the footing that what was to be added was the profit of the job worker. Therefore, any finding that what was to be included any element other than these would be beyond the scope of the notice, and therefore impermissible. Since the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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