2005 (4) TMI 411

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....arious customers viz. M/s. Hindustan Lever Limited, M/s. Naga Detergents (P) Ltd., M/s. Super Chem Industries, M/s. Alpha Detergents (P) Ltd., M/s. Kelkar Industries, M/s. Vivid Detergents Limited etc. He has held that the clearances made on the job work basis were on higher value. It has been alleged that the Commissioner has held that the appellants had deliberately created the gradation only to avoid the adoption of independent selling prices available for comparable goods for the purpose of assessment of the consignments; that they had wilfully mis-led the department by artificially creating two different grades of LABSA only to evade Central Excise Duty by undervaluing LABSA manufactured/cleared by them on job work basis. Initially a s....

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....ons - 1993 (65) E.L.T. 121 (Tribunal) (vi)     Indian Oil Corporation - 1990 (48) E.L.T. 80 (Tribunal) (vii)    John Shalex Paints - 1990 (49) E.L.T. 348 (Karnataka HC) (viii) J.K. Synthetics - 1990 (50) E.L.T. 653 (Tribunal) (ix)     Collector v. Aromatic Intermediates & Chemicals - 1991 (51) E.L.T. 49 (Tribunal) (x)      Vivomed Labs - 1991 (53) E.L.T. 152 (Tribunal) (xi)     Chemphar Drugs - 1989 (40) E.L.T. 276 (S.C.) It is further submitted that the clearances to the bulk supplier was on a large scale viz. job work and what is cleared on job work basis was on a lesser value and hence the job work prices cannot be com....

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....e grade supplied to both the factory gate as well as on job work was different. This was denied by the learned Counsel and agitated through the record that the grade was one and the same. 4. On a careful consideration, we notice that the appellants have made out a strong case both on merits as well as on time bar. The Larger Bench, in the case of S. Kumars Ltd. (supra) has clearly held that the value has to be in terms of the one which is supplied to the job supplier and not comparable to the separate factory sales in terms of Ujagar Prints Ltd. case. This view has been followed by the Tribunal in the case of Kalyani Ferrous India Ltd. v. CCE, Belgaum - 2002 (148) E.L.T. 341 (Tri. - Bang.). It has been held that goods manufactured b....