TMI Blog2008 (4) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... rocesses the goods and returns it back to the supplier of the goods, the prescription of other 'place of removal' in the Budget will not make any difference in such cases - Tribunal rightly concluded that the amendment carried out in the definition of the expression, 'place of removal' insofar as the facts of this case are concerned will not make any difference - The assessee is a job worker. Raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 3402.90 and 3405.40 respectively of the schedule to Central Excise Tariff Act, 1985. The said activity was carried out by the assessee on job work basis for its principal, viz., Hindustan Lever Ltd. (HLL). The assessee filed declaration in Annexure II under Rule 173C of Central Excise Rules, 1944 (for short, 'the Act'). 2. The assessee was clearing the goods manufactured by it on stock tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty on the scouring powder was required to be paid as per Section 4 of the Act and in case of detergent the central excise duty was chargeable under Section 4A of the Act. The authority-in-original confirmed the demand of differential duty and also imposed penalty. 4. On an appeal filed, Commissioner (Appeals) also confirmed the order of the authority-in-original holding that since HLL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28th September 1996. 6. The Customs, Excise and Gold (Control) Appellate Tribunal (for short, 'the Tribunal') has set aside the order of the Commissioner (Appeals) as well as that of the authority-in-original on the basis of Circular No. 251/85/96-CS, dated 14th October 1996 clarifying certain points which had arisen as a result of the amended definition of 'place of removal'. One such clarifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cost of manufacture plus notional profit, in order to arrive at the nearest ascertainable equivalent of the price [stipulated under Section 4(1)(a)] as contemplated under Section 4(1)(b) of the Central Excise Act, 1944. 9. On the facts and circumstances of this case, we are not inclined to interfere with the order passed by the Tribunal. The appeal is, therefore, dismissed. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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