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TMI Blog2001 (3) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.L. Peeran, Member (J)]. This Revenue appeal is against the order passed by the C.C.E (Appeals) by which he has held that the Assistant Commissioner s contention that in case of job worker, the normal price should be determined in accordance with Rule 7 of the valuation rules invariably and without exception is not correct. He has noted that the Hon ble Supreme Court in the case of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of MS billets and blooms supplied by M/s. Visakhapatnam Steel Plant which were being converted into CTD bars. The assessee had filed price lists declaring Rs. 11,478/-, Rs. 11,304/- and Rs. 11,348/- p.m. of 8 mm, 10 mm and 12 mm CTD bars cleared by them. 3. The learned DR seeks reversal of the order of the CCE (Appeals) and confirmation of the AC s order. He submits that there was no commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. He also replied upon the judgment in the case of Sangam Processors (Bhilwara) Ltd. v. CE reproted in 2000 (122) E.L.T. 45 (Tribunal) - 2001 (42) RLT 365 wherein same proposition has been laid down by the Commissioner as held by the Tribunal in the light of the Ujagar Prints case. 5. On consideration of the submissions made, we notice that the C.C.E. (Appeals) has taken into consideration t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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