2003 (8) TMI 261

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..... the Respondent. [Order per : Justice K.K. Usha, President]. In this appeal at the instance of the assessee s challenge is against the order-in-appeal passed by Commissioner (Appeals), Chandigarh, dated 10-1-2003. The issue in dispute relates to the valuation of pattern tooling manufactured by the appellant. 2. The appellants are engaged in the manufacture of pattern, jigs and fixtures .....

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..... ufacturers for the contract price. The appellant had supplied pattern tooling to M/s. DCM Engineering Products during the period December, 1997 to March, 1998 also. 3. Show cause notice dated 10-2-2000 was issued to the appellants alleging that the appellants and M/s. DCM Engineering Products are sister concerns, that sale price to independent buyers were not available for pattern tooling and th .....

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..... jected the contention raised by the appellant and confirmed the demand. Aggrieved by the above, they have come up in appeal. 4. We heard the learned Counsel for the appellant as well as the learned DR. In the show cause notice apart from alleging that the appellants and M/s. DCM Engineering Products are sister concerns there are no materials relied upon to support the contention that they are re .....

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