2005 (6) TMI 110

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..... lants are aggrieved by the valuation adopted by the lower authority & duties confirmed on Aluminium scrap removed by them on payment of duty to job worker who converts the same into strips & the strips are received back by the appellants on payment of duty. 2. (a) The notice issued takes the value of Aluminium strip per kg when received by the appellants from job worker reduced by the job charges .....

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..... crap there is one kg of strip manufactured i.e. the scrap in totality has been returned which was sent to job worker. We find no revenue loss in the excercise as found. (c) In any case, the undervalued scrap should have cause a challenge to strip valuation, at job workers end; following the catena of decision in the case of Fabrics Processors & Ujjagar Prints formula of constitutional Bench of S. .....

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