2000 (3) TMI 242

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..... ankar, Member (T)]. - The appeal itself is taken up for disposal after waiving deposit as the issue for consideration is settled by the judgment of the Supreme Court and numerous decisions of the Tribunal. 2. The appellant is a job worker manufacturing chemicals out of raw materials supplied by persons to whom he returns the finished goods. The question for consideration in this appeal is wh .....

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..... he profit to be earned by the seller of the goods was not one of these; on the other hand the Supreme Court specifically stated that this profit would not be included. Hence, we are unable to understand how after claiming to have relied on this judgment of the Supreme Court, which has been applied in a large number of decisions by the Tribunal as well as other authorities, the Assistant Commission .....

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