2000 (12) TMI 320

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..... reedharan, President]. This is an appeal at the instance of the Revenue. The short facts necessary for the disposal of the appeal are as follow : Assessee, M/s. Argus Laboratories were manufacturing the product Alprovit on behalf of M/s. Cachet Pharmaceuticals Pvt. Ltd. The assessee was the job worker. M/s Cachet Pharmaceuticals, owner of the product filed price-list for the product in p .....

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..... ppellate authority allowed the appeal, finding no ground to load the assessable value of M/s. Argus Laboratories by including the expenditure incurred by M/s. Alchem Laboratories. In this appeal, Revenue questioned the correctness of the decision rendered by the lower appellate authority. 2. In the grounds of appeal, Assistant Collector categorically stated that investigation conducted by the De .....

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