2001 (3) TMI 756

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....A. Vijayaraghavan, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This Revenue appeal is against the order passed by the C.C.E (Appeals) by which he has held that the Assistant Commissioner's contention that in case of job worker, the normal price should be determined in accordance with Rule 7 of the valuation rules invariably and without exception is not correct. H....

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....pted the price which has been declared by the assessee in respect of MS billets and blooms supplied by M/s. Visakhapatnam Steel Plant which were being converted into CTD bars. The assessee had filed price lists declaring Rs. 11,478/-, Rs. 11,304/- and Rs. 11,348/- p.m. of 8 mm, 10 mm and 12 mm CTD bars cleared by them. 3. The learned DR seeks reversal of the order of the CCE (Appeals) and ....

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....of this clarification, there is no ambiguity or error in the impugned order. He also replied upon the judgment in the case of Sangam Processors (Bhilwara) Ltd. v. CE reproted in 2000 (122) E.L.T. 45 (Tribunal) - 2001 (42) RLT 365 wherein same proposition has been laid down by the Commissioner as held by the Tribunal in the light of the Ujagar Prints' case. 5.  On consideration of the submi....