2008 (7) TMI 760

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..... ondent. [Order per : M.V. Ravindran, Member (J)]. This appeal is directed against the Order-in-Appeal No. 253/M-V/2002, dated 28-2-2003. 2. Considered the submissions made by both sides and perused the records. 3. The brief facts that the applicants herein are manufacturing paints and stainer for Asian Paints Ltd., on job work basis. The said stainer is manufactured and packed in sma .....

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..... alue. We find that the appellant has been claiming before the lower authorities that they are doing job work for Asian Paints, for the manufacture of smaller packs and also for the purpose of bulk packs. This position remains undisputed. It is settled law that the products, which are covered under the provisions of Section 4A duty liability has to be discharged accordingly as enumerated in the sec .....

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