2003 (10) TMI 647

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....ze:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;} Shri S.L. Peeran, Member (J) and Shri Jeet Ram Kait, Member (T) Shri M. Venkatararnan, Advocate for the Appellant Shri C. Mani, JDR for the Respondent JUDGEMENT Per Shri Jeet Ram Kait, Member (T)- This appeal is directed against the order in appeal No. 5/02 (M-III)(D) dt. 15.7.2002, by which the Ld. Commissioner (Appeals) has allowed the appeal filed bythe revenue by setting aside the order in original No. 19/00 dt.18.8.2000, by which the original authority had dropped theproceedings initiated in the matter against the appellants. 2. S....

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....uyer to the assessee and in the absence of these factors it cannot be contended that normal price was not ascertainable. 3. Ld. DR Shri C. Mani, who has submitted para-wise comments filed by the Commissioner of Central Excise vide his letter C.No.V/30/2/81/2002 JC dt. 12.5.2003, the Ld. DR has relied on the SupremeCourt judgement rendered in the case of Ujagar Prints v. Union ofIndia, reported in 1989 (39) ELT (SC). The value in the case of job work should necessarily includethe cost of manufacture and job worker's profit as per the ApexCourt's judgement. He also tried to distinguished judgement renderedby the Supreme Court in the case of CCE, New Delhi v. Guru NanakRefrigeration Corporation. Since in that case, the sale was affe....