2018 (5) TMI 192

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....(TECHNICAL) For Appellant: Mr. Sameer Chitkara (A.R.) For Respondent: Mr. P. V. Sheth (Advocate) Per: Dr. DEM. Misra Heard both the sides. 2. This is application by the Revenue seeking stay of the order of the Ld. Commissioner (Appeals). 3. The Ld. AR for the Revenue submits the appellants are engaged in the manufacture of \ Hardware Items' for that they used to send the raw ....

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....Tri.-Amd.) & Advance Surfactants India Ltd. vs CCE, Mangalore 2011 (274) ELT 261 (Tri.-Bang.), decided the issue observing that the principles of Valuation of job worked goods as laid down by the Supreme Court in a series of cases would be applicable. 5. Prima Facie, we do not find any discrepancy in the order of the Ld. Commissioner (Appeals) inasmuch as , in applying the principles of law lai....