2015 (11) TMI 1250

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....Mr.P.K. Das, None appears on behalf of the respondent. There is no application for adjudication. 2. After hearing the Learned Authorised Representative for the Revenue and on perusal of the records, I find that the respondent was a job worker, engaged in the manufacture of Biscuits, from the raw material supplied by Parle Products Pvt Ltd as per agreement. The dispute relates to the admissib....

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....on of the Hon'ble Supreme Court in the case of Ujgar Prints Etc., Vs. UOI - 1989(39)ELT.493(SC). He also relied upon the decision of the Tribunal in the case of Kohinoor Biscuit Products Vs. CCE, Noida, [2015.37.STR.567 (Tri. Del.)] as upheld by the Honble Allahabad High Court as reported in 2015(38)STR.J124 (Tri. All.). 4. I find that the Tribunal on the identical issue in the case of Kohinoo....