2007 (11) TMI 484

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.... Shri T.C. Rajadas, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. K.G. Naidu Mills (KGNM) and M/s. K.G. Denim Ltd., (KGDL) are related persons for the purpose of valuation under Section 4 of the Central Excise Act, 1944 (the Act). During the period July, 2000 to June, 2001, KGNM manufactured cotton yarn on job work basis for KGDL. They paid duty on the goods ma....

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....ssioner (Appeals) has upheld the order of the original authority. He found that it was incorrect to abate the proceeds of waste that arose in the process of manufacture and returned to the principal manufacturer in working out the assessable value. 4. The Ld. Consultant for the appellants strenuously argued before us that the impugned demand had been made without an enabling proposal in th....