2000 (12) TMI 320

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.... Shri G. Srinivas, Advocate, for the Respondent. [Order per : Justice K. Sreedharan, President]. -  This is an appeal at the instance of the Revenue. The short facts necessary for the disposal of the appeal are as follow : Assessee, M/s. Argus Laboratories were manufacturing the product "Alprovit" on behalf of M/s. Cachet Pharmaceuticals Pvt. Ltd. The assessee was the job worker. ....

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....ant Collector was taken up in appeal by the assessee namely M/s. Argus Laboratories. Appellate authority allowed the appeal, finding no ground to load the assessable value of M/s. Argus Laboratories by including the expenditure incurred by M/s. Alchem Laboratories. In this appeal, Revenue questioned the correctness of the decision rendered by the lower appellate authority. 2. In the ground....