https://www.taxtmi.com/caselaws?id=54836 In a job-work valuation dispute, the Tribunal held that the Revenue's appeal was not maintainable where the connected appeal concerning the principal buyer had already failed and the common controversy could not be effectively pursued in isolation. It further held that the assessable value of goods manufactured on job-work basis could not be replaced with the principal buyer's selling price merely because of interest-free advances for machinery, absent proof of mutuality of interest, flow-back, or suppression of the real job-work price. Duty demands on commitment charges and alleged shortages were also rejected as unsustainable, with the shortage demand found infirm and time-barred. The orders dropping the demands were upheld. en-us Tue, 06 Dec 2005 00:00:00 +0530 Wed, 20 Mar 2024 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54836 In a job-work valuation dispute, the Tribunal held that the Revenue's appeal was not maintainable where the connected appeal concerning the principal buyer had already failed and the common controversy could not be effectively pursued in isolation. It further held that the assessable value of goods manufactured on job-work basis could not be replaced with the principal buyer's selling price merely because of interest-free advances for machinery, absent proof of mutuality of interest, flow-back, or suppression of the real job-work price. Duty demands on commitment charges and alleged shortages were also rejected as unsustainable, with the shortage demand found infirm and time-barred. The orders dropping the demands were upheld. Case-Laws Central Excise Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54836