2009 (3) TMI 1019

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..... ondent. [Order per : A.K. Srivastava, Member (T)]. - Heard both the sides and perused the records. 2. The brief facts of the case are that the appellants are the manufacturers of metal containers falling under Chapter 73 of the Central Excise Tariff Act, 1985 on job work basis for M/s. Asian Paints. The raw material i.e. tin plates for this manufacture are supplied by Asian Paints and th .....

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..... which was the profit margin as per the balance sheet 1999-2000. The Commissioner (Appeals), vide Order-in-Appeal dated 10-7-2002, upheld the Order of the Deputy Commissioner. The Tribunal vide A/907/WZB/06/C-II/EB dated 19-4-2006, set aside the Order-in-Appeal dated 10-7-2002 passed by the Commissioner (Appeals) with the following observations : The Ld. Advocate for the appellants submits that .....

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..... rges include the profit and it is not the revenue s case that something more than that is being charged from the job worker, the facts of the case are fully M/s. Elgi Equipments Ltd., reported in 2001 (128) E.L.T. 52 (S.C.), covered by the above decision and we accordingly set aside the order of the Commissioner (Appeals) and allow the appeal. 6. We find that the Commissioner (Appeals), vide th .....

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