1997 (4) TMI 362

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....per : Justice U.L. Bhat, President]. - Appellant on receipt of notice of hearing requests for adjournment of appeal by three weeks for preparation of the case. The appeal has been pending for nearly 8 years, we do not think at this belated stage appellant is justified for asking of adjournment for three weeks. The request for adjournment is rejected. We have heard Shri H.K. Jain, SDR and perused....

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.... no sale of goods and there was no element of profit involved and that in respect of earlier period, Collector (Appeals) had upheld this case. Overruling this contention, the Additional Collector confirmed the demand. Hence the present appeal. 3. We have disposed of a similar controversy by Final Order Nos. 406-408/97-A, dated 5-3-1997 [1997 (92) E.L.T. 100 (T)] in Appeal Nos. E/1795, 2487 a....

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....es job charges would inevitably include margin of profit. Thus PCC Poles are marketable and where the work is done by job work, There will be some margin of profit in such activity. In this case, we are concerned with the question whether there would be margin of profit if PCC Poles are sold and if so, what would be the margin of profit. There can be no doubt that there will be some margin of prof....