2003 (2) TMI 310

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..... t. Smt. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - When the above stay application came up for hearing today it was agreed by both sides that the appeal itself could be taken up for disposal. Accordingly, we proceed to dispose of the appeal after waving the requirement for pre-deposit. 2. The dispute raised in this appeal of M/s. Tata Iron and Steel C .....

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..... aid. Central Excise authorities have held that the value in this manner did not represent the full assessable value and that no deductions were permissible from the sale price of M/s. Tata Iron & Steel Co. Ltd. Several objections have been raised, like the job worker was related to M/s. Tata Iron and Steel etc. in support of revision of assessable value. 3. The present appeal challenges the .....

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..... ent of duty being in conformity with that judgment, the orders of the lower authorities are required to be set aside. 4. We have perused the records and have considered the submissions made by both sides. The law relating to the valuation of goods produced by job workers remains settled by the decision of the Apex Court in the case of Ujagar Prints. According to the dictum of the Supreme Cou .....

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