2008 (10) TMI 429

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....e Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order the appellants are required to pre-deposit the following amounts : (a)     Duty of Rs. 7,34,87,830/- (Rupees seven crore thirty four lakh eighty seven thousand eight hundred and thirty only) + Rs. 2,35,34,048/- (Rupees two ....

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....goods i.e. 45000 naked blades. On completion of the job work they sent the goods to another job worker in Himachal Pradesh for further processing and packing. 5. The issue involved in this is the method of valuation to be adopted for the goods cleared by the appellants. Revenue proceeded against the appellants on the ground that valuation should be based on Section 4A of the Central Excise....

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....wherein the conditions to be fulfilled are enumerated for valuation under Section 4A. It was emphasized that all these conditions have to be fulfilled before ordering valuation under Section 4A. In the present case, only 2 of the conditions have been fulfilled. 6.2 It was further contended that the appellants had furnished all the information to the Department in their letter dated 17-9-20....

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....rger Loading (3)  Preheating (4)  Polymer Spray Coating (5)  Sintering (6)  Blue Light Inspection (7)   Charger Unloading (8)   Oiling (9)   Wrapping (9A)  Saloon Packing (9B)  Shrink Packing (10)  Cartooning (11)  Cellophaning (12)  Hanging Card Loading or Hand Pack or Eco Pack Loading ....