TMI Blog2016 (12) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... hin their knowledge. This being one of the material fact value of the scrap generated is necessarily to be added to the assessable value of the job worked goods - On this count appellant fails to succeed. The second issue raised by appellant is that notional interest charges on the deposit received from the principal manufacturer has been computed by the authority below and added that to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncludible in the assessable value. But Revenue has found out that the same is in relation to manufacture only. Authority below rightly adjudicated that the said receipt is includible in the assessable value. In absence of any cogent reason stated to disturb the findings of the authority, that part is confirmed. When order of the adjudicating authority does not bring out appellant’s contumacious ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within their knowledge. This being one of the material fact value of the scrap generated is necessarily to be added to the assessable value of the job worked goods. On this count appellant fails to succeed. 2.1 The second issue raised by appellant is that notional interest charges on the deposit received from the principal manufacturer has been computed by the authority below and added that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yarn obligation is not includible in the assessable value. But Revenue has found out that the same is in relation to manufacture only. Authority below rightly adjudicated that the said receipt is includible in the assessable value. In absence of any cogent reason stated to disturb the findings of the authority, that part is confirmed. 4. Revenue points out that the differential job work c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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