2002 (4) TMI 211

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....In the instant case the Commissioner (Appeals) did not accept the contention raised by the appellant that the case is covered by the decision of this Tribunal in the appellants' own case reported in 2001 (127) E.L.T. 116 (Trib.) for the reason that from 28-9-96 there has been amendment to the definition of "place of removal". Learned Counsel appearing on behalf of the appellant brings to our noti....

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....it, in order to arrive at the nearest ascertainable equivalent of the price [stipulated under Section 4(1)(a)] as envisaged under Section 4(1)(b) of Central Excise Act. This should include the landed cost of the goods received for job work, the processing (job work) charges and the normal profit which the processed goods would have earned if the goods were being sold by the job worker himself at t....