TMI Blog2016 (9) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... he principal manufacturer or with agreement on principal to principal basis. Further, for the earlier period, the Assistant Commissioner has held that the method of valuation were in accordance with the Circular issued by the CBEC. The learned Assistant Commissioner by following the earlier view dropped the demand in the show-cause notice. On appeal by the department the learned Commissioner(Appeals) without any basis has held that there is no sale involved in this transaction and transaction was not on principal to principal basis and wrongly set aside the order-in-original. Therefore, we hold that the appellants have discharged their duty liability on the value arrived at in accordance with the well settled principles of law enunciated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.07.2001 to 31.12.2001 demanding duty of ₹ 60961/- in Appeal No. 616/2004 and for the period 3/2000 to 6/2000 12/2000 to 6/2001 amounting to ₹ 76663/-, alleging that they had declared lower value of the goods under Rule 173C on the ground that the removal of goods did not involve sale. The assessee failed to produce the documents to arrive at the correct assessable value and the assessee had acted as an agent of the principal, and that the price at which the goods were sold by the principal manufacturer may be adopted as the assessable value. The Assistant Commissioner of Central Excise, Hubly division passed order-in-original dated 22.11.2002 following the earlier decision in order-in-original dated 12.08.2002 and dropped th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processor. The value of job work done plus manufacturing profits and manufacturing expenses will be either included in the price at the factory gate or deemed to be the price at the factory gate for the processed fabrics. He further submitted that the reasoning given by the learned Commissioner for not allowing the discount is contrary to the judgment of the Hon ble Supreme Court. On the other hand learned A.R. reiterated the findings of the Commissioner (Appeals). Learned counsel for the appellant submitted that the impugned order passed by learned Commissioner (Appeals) is not sustainable in law as the same is opposed to law laid down by various courts and needs to be set aside. He relied upon the following judgements: 1) Prafful Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods at the factory gate. Here it is pertinent to note that the original adjudicating authority has observed that in respect of the same unit, for the earlier period, the Assistant Commissioner has held that job worker cannot be held to have acted as an agent/hired labour of the principal manufacturer or with agreement on principal to principal basis. Further, for the earlier period, the Assistant Commissioner has held that the method of valuation were in accordance with the Circular issued by the CBEC. The learned Assistant Commissioner by following the earlier view dropped the demand in the show-cause notice. On appeal by the department the learned Commissioner(Appeals) without any basis has held that there is no sale involved in this tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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