2000 (8) TMI 477

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....e, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant was at the relevant time a manufacturer of biscuits on job work. It received raw materials and packing materials for manufacture of biscuits from M/s. Britannia Industries Limited (BIL for short) and it supplied to its depots the biscuits so manufactured. In the two orders impugned in these appeals the Collecto....

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....e relies upon the reasoning in the impugned order. This reasoning, more particularly contained in the order impugned in the appeal E/235/95 is that the relationship between the appellant and BIL is that principal-to-principal. BIL itself is a manufacturer on its own account of biscuits which it sells. Even so the price is to be determined not under section 4(1)(a) of the Act but under 4(1)(b). The....