1997 (3) TMI 121

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....ed Counsel on the questions at issue as to who in the instant case can be said to be the manufacturer and what is the impact of the change in the definition of manufacturer brought about after the amendment in 1986. The Constitution Bench in Ujagar Prints (II) v. Union of India - 1988 (38) E.L.T. 535 (S.C.) = (1989) 3 SCC 488 while considering the question of assessable value of processing grey fa....

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..... We also realise that it may be necessary for the Tribunal to call for additional evidence and that was also the suggestion of the learned Counsel for the parties. We think that instead of sending the matter down to the Assistant Commissioner it would be more appropriate that the parties may tender evidence, if so desired, before the Tribunal and if the Tribunal considers it necessary to call for....