1998 (2) TMI 222

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..... [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. We have heard Shri M. Ali, JDR and perused the papers. 2. Respondent, engaged in the manufacture of metal rolls for metal rolling mill, filed classification list No. 145/89 proposing classification under Chapter sub-heading 8455.00 and claiming benefit of full exemption under Notification N....

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.... 3. The order passed by the lower authorities do not indicate that the respondent had pleaded that the assessable value should be equal to the cost of grooving and should not include the cost of metal material. Appellate authority has not indicated the reason for arriving at such a conclusion. This is not a case where the respondent receives metal materials as a job worker, does job work on p....