2009 (2) TMI 687

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....pellant. Shri V.P.C. Rao, SDR, 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 demand of Rs. 3,80,59,351/- (Rupees Three Crore eighty lakh fifty-nine thousand three hundred and fifty-one only) including Education Cess for the pe....

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....;  Interest under Section 11AB on the amount confirmed above in (a) and (b). 2. Mr. G. Shiva Dass, the learned Advocate, appeared on behalf of the appellants and Mr. V.P.C. Rao, SDR, for the Revenue. 3. We heard both sides 4. The appellants are the job workers to M/s. Laser Shaving Products Private Ltd, M/s. Plastopack Industries and M/s. N.V. Exports, located in Himac....

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....Valuation Rules. It was argued that if the authority holds that the goods are liable to be valued under Section 4A, then the Valuation Rules cannot at all be invoked. He stated that this ground itself is sufficient for setting the appeal of the impugned order. Further, he relied on the decision of the Hon'ble Supreme Court in the case of Jayanthi Food Precessing (P) Ltd. v. CCE and others - 2007 (....

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..... In fact, in the course of the personal hearing the learned Advocate showed the goods which are actually sent from the appellants' premises to the job worker at Himachal Pradesh. The impugned items are blades which are not in a packed condition at all. It was stated that these blades cannot be used as such and they have to undergo the following processes before being packed for use : (1) ....