2012 (6) TMI 338

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....Sanjay Kalra, Appraiser (AR) Per: S S Kang: A common issue is involved in both the appeals, therefore, the stay applications are being taken up together for disposal. The applicants filed these applications for waiver of duty of Rs.23,52,821/-, interest and penalty. 2. The applicants are job-worker and they are receiving machine bodies for Rubber Bonding from their principal. The applican....

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....ihar reported in 2005 (183) ELT 239 (SC). 4. The contention of the Revenue is that as per the decision of the Hon'ble Supreme Court in the case of Ujjagar Prints Ltd. reported in 1989 (39) ELT 493 (SC), the value of the materials supplied by the principal are to be taken into consideration while arriving at the assessable value of the goods manufactured on job-work basis. It is also submitted b....