2017 (3) TMI 1632

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....mber (T) Shri A.K. Bhattacharjee, Consultant, for the Appellant. Shri S.S. Chattopadhyay, Supdt. (AR), for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - Present appeals have been filed against Order-in-Original No. CCE/COMMR./KOL-I/ADJN./No. 3/2010, dated 30-3-2010. The period of dispute is 2004-05 to 2006-07. 2. Brief facts of the case are that d....

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....was manufacturing salable goods. Some goods were obtained by supplying the raw materials to outside individuals/units. Thus the items were obtained on job-work basis. 5. It may be mentioned that Hon'ble Supreme Court in the case of Ujagar Prints, Etc. Etc. v. Union of India & Others [1988 (38) E.L.T. 535 (S.C.)] has observed that :- "37. One more aspect will have to be reiterated. ....