2003 (2) TMI 316

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..... Member (J)]. The Revenue has filed the present appeal being aggrieved with the order passed by the Commissioner (Appeals). We have heard Shri T.K. Kar, ld. SDR for the Revenue and Shri M.N. Basu, ld. Advocate for the respondents. 2. As per facts on record, the respondents are engaged in the manufacture of non-alloy steel rod on job work basis for TISCO. They were issued two show cause noti .....

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..... to again the dispute the assessable value. The Revenue in their memo of appeal have challenged the said order by contending that the present show cause notice was for lowering the assessable value at the time of clearance from factory gate whereas the earlier two show cause notices were issued on depot s sale by TISCO. However, we find that the fact remains that all the show cause notices were ch .....

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