2003 (5) TMI 452

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..... [Order per : Gowri Shankar, Member (T)]. The appellant at the relevant time was a job worker for Bhor Industries Ltd. If filed in April, 1994 a price list for the goods that it manufactured indicating as the assessable value the price at which Bhor Industries sold the goods to its dealers and claiming the deduction from this price of discounts which that company gave to its dealer. Notice .....

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..... tal representative contends in reply that the appellant has chosen to avail of the benefit of notification 27/92 and cannot now change the basis of assessment. 4. It is settled law that where the Department sets out to recover duty short-levied, it is open to the assessee to reply to such a procedure by claiming that the assessable value has not been correctly determined. The appellant being a j .....

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