2003 (10) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent]. - This appeal at the instance of the assessee is against the order passed by the Commissioner (Appeals), dated 9-4-2003. The issue raised herein relates to the duty liability of the assessee on various bought out parts, which were cleared directly to the site of the customers. it is contended on behalf of the appellant that this issue is decided in its favour by the decisions of this Tribuna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the appellant to put forward the above-mentioned contention in the present appeal. It is true that in the order, dated 22-3-2000 the Commissioner (Appeals) had held that the value of bought out item was includible for the value of the manufactured goods. It is also true that the above order was not challenged by the assessee before this Tribunal. But the contention raised by the appellant before....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in appeal." In the case of Uma Laminated Products Pvt. Ltd. v. CCE, [1989 (40) E.L.T. 152 (T)], this Tribunal followed the decision of the Supreme Court in Jasraj Inder Singh v. Hemraj Multanchand and held as follows :- "9. Thus the Supreme Court held that when, in the course of the same proceedings, the matter comes up before an authority superior to the appellate authority which passed the o....