2000 (9) TMI 456

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....tkar, Advocates and Vipin Jain, Chartered Accountant, for the Appellant. Shri J.M. George, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The applications are for waiver of deposit of the following amounts demanded from each of the applicants : (a)     Vijayata Audio World - Rs. 25,46,488/- duty and equal amount of penalty under Section 11AC of t....

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....cording was done being supplied by the principals. In the impugned order, the Commissioner finds that in determining the cost of manufacture of job-work, the cost of the master tapes (which were copies by the job-workers) ought to have been included. Since the cost of these masters was not available to the department, not having been disclosed by the job-worker, he has held that the duty payable w....

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....were informed that each time a recording programme is undertaken, the recorder makes a copy of the master referred to as sub-master and returns the master to its owner. The copies which are meant for retail customers are recorded from this sub-master. If the cost of the master tape is to be included in the value of the copies tapes, therefore, it will have to be divided by the number of sub-master....

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.... have noted, the method adopted by the Commissioner for calculation of the sale price of cassettes is prima facie irrational and totally unconnected with the duplication done by the job-worker. Various other factors such as the cost of copy right, the demand under a particular time for a particular piece of music would enter into costing the cassette. The so called best judgment resorted to by the....