Supreme Court affirms remand for Rule 6(b)(i) application on job work goods, granting appellant hearing opportunity.

The Supreme Court upheld the order remanding the matter to the Assistant Commissioner to examine the applicability of Rule 6(b)(i) to goods produced on job work basis, providing the appellant with an opportunity to present their case. The appeal was disposed of accordingly.

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The Supreme Court upheld the order remanding the matter to the Assistant Commissioner to examine the applicability of Rule 6(b)(i) to goods produced on job work basis. The Assistant Commissioner must give the appellant an opportunity to present their case before deciding on the applicability of the rule. The appeal was disposed of accordingly.

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