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TMI Blog2005 (4) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ile selling the same to various customers viz. M/s. Hindustan Lever Limited, M/s. Naga Detergents (P) Ltd., M/s. Super Chem Industries, M/s. Alpha Detergents (P) Ltd., M/s. Kelkar Industries, M/s. Vivid Detergents Limited etc. He has held that the clearances made on the job work basis were on higher value. It has been alleged that the Commissioner has held that the appellants had deliberately created the gradation only to avoid the adoption of independent selling prices available for comparable goods for the purpose of assessment of the consignments; that they had wilfully mis-led the department by artificially creating two different grades of LABSA only to evade Central Excise Duty by undervaluing LABSA manufactured/cleared by them on job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 990 (49) E.L.T. 348 (Karnataka HC) (viii) J.K. Synthetics - 1990 (50) E.L.T. 653 (Tribunal) (ix) Collector v. Aromatic Intermediates & Chemicals - 1991 (51) E.L.T. 49 (Tribunal) (x) Vivomed Labs - 1991 (53) E.L.T. 152 (Tribunal) (xi) Chemphar Drugs - 1989 (40) E.L.T. 276 (S.C.) It is further submitted that the clearances to the bulk supplier was on a large scale viz. job work and what is cleared on job work basis was on a lesser value and hence the job work prices cannot be compared with the bulk sales. 2. The Counsel submitted that the value of the goods supplied to the job suppliers should be the value as declared on the basis of Purchase order but not on the basis of small direct factory sales. In this regard, the Larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a strong case both on merits as well as on time bar. The Larger Bench, in the case of S. Kumars Ltd. (supra) has clearly held that the value has to be in terms of the one which is supplied to the job supplier and not comparable to the separate factory sales in terms of Ujagar Prints Ltd. case. This view has been followed by the Tribunal in the case of Kalyani Ferrous India Ltd. v. CCE, Belgaum - 2002 (148) E.L.T. 341 (Tri. - Bang.). It has been held that goods manufactured by appellants on 'job work' basis and cleared to customer in a manner not involving sale, to be valued on the basis of costing data as per the Apex Court's clarificatory order in Ujagar Prints case and not as per sale price of goods sold to other independent buyer. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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