2013 (2) TMI 592

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..... e appeared on behalf of the Respondent. The notice issued to the Respondent on the notified address has been received back with postal endorsement "left". Hence the appeal and the Cross Objections are being taken up in the absence of the Respondent. 2. The issie involved in the appeal is whether the cost of label supplied by the customers of the Respondent is to be included in the assessable valu .....

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..... stic containers manufactured is specifically came before the Hon'ble Supreme Court in Jauss Polymers Ltd. vs CCE, Meerut reported in 2003 (157) ELT 626 (SC) whereby the Hon'ble Supreme Court held against the Revenue. As the decision of the Hon'ble Supreme Court in the case of Jauss Polymers Ltd (supra) is specifically on the issue, therefore, in view of the decision of the Hon'ble Supreme Court in .....

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