1999 (12) TMI 406

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....Order per : Lajja Ram, Member (T)]. - In this appeal, the matter relates to the addition of margin of profit of 10% in the declared assessable value. The respondents had shown the cost of raw material and labour charges. The price list was approved after adding the margin of profit of 10%and a show cause notice was issued for recovery of duty of Rs 3,037.40 being payable on the margin of profit ....

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.... Central Excise and allowed the appeal filed by the present respondents. 2. In their communication dated 22-11-1999, the respondents have prayed for decision on merits and have submitted that their financial position was not sound. 3. We have heard Shri Ashok Kumar, DR, and have gone through the facts on record. We find that the assessee was doing the job work and had declared the cost....