2014 (2) TMI 1049

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....inst the order of the Commissioner (Appeals) whereby a demand of Rs. 3,11,049/- was dropped which was in respect of the period May 1983 to February 1984. 3. Brief facts of the case are that the Respondents were engaged in the business of manufacture of audio cassettes. Show cause Notice was issued on 06.09.1984 demanding duty in respect of recorded copies on the ground that M/s Gramophone Company....

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....again the matter came to the Tribunal and the Tribunal vide order dated 08.02.2002 again remanded the matter to the adjudicating authority to decide afresh. In pursuance to the order passed by the Tribunal, the adjudicating authority again confirmed the demand. On appeal filed by the Respondents, the Commissioner (Appeals) vide the impugned order set aside the demand. 5. The contention of the Rev....

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....le Supreme Court in the case of Ujagar Prints reported in 1988 (38) ELT 535 (SC). Now the contention of the Revenue is that value in respect of master tape is to be added to arrive at the assessable value of the cassette manufactured by the Respondents for payment of Central Excise duty. 7. The Respondents relied upon the decision of the Tribunal in the case of Collector vs Music India Ltd report....