2005 (10) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....na Wadhwa, Member (J)]. -  As per facts on record, the appellants are sending Liquid Fatty Alcohol Sulphate, which is a mixture of water and solid, water content being about 70% and solid content being about 30%, to their job worker for extraction of Sodium Laurel Sulphate Powder. In terms of the agreement, between the appellants and their job workers, recovery of the powder from the said pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng of debit notes against the job worker was a civil matter between the two. That was more in the nature of penal action against the job worker, so that in future he tries to give maximum yield to the appellants. It does not mean that the goods were otherwise recovered and removed. There is no such allegation or any finding to that effect. In these circumstances, the invisible loss, at the job wor....