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TMI Blog2013 (12) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... nt No.2 - the issue of limitation is a mixed question of facts and law and would be considered at the time of disposal of the Appeal - Applicant No.1 directed to deposit Rupees seventy-five as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - APPEAL NOS.E/A/56-57/07 & 244-245/08 - ORDER NO.S-262-265/KOL/13 - Dated:- 22-4-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant: DR. S. CHAKRABORTY, ADVOCATE AND SHRI A.BISWAS, ADVOCATE For the Respondent: SHRI S.MISRA, A.R. (ADDL. COMMR.) ORDER Per Dr. D. M. Misra; These Applications are filed by the Applicants, namely,(i) M/s. Neepaz Tube (P) Ltd. seeking waiver of pre-deposit of duty of Rs.2.30 crore and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of goods cleared by Applicant No.1 , to their stock-yard depot etc. of Applicant No.2 or directly to the customer of the Applicant No.2 be in accordance with the Boards Circular No.619/10/2002-CX dated 19.02.2002 applying the principle laid down in Ujagar Prints Vs. Union of India 1989 (39) ELT493(SC) Pawan Biscuits Co. Pvt. Ltd. Vs. UOI 2000(120) ELT 24(S.C) . Whereas, it is the claim of the Applicant No.1 is that in view of the series of judgement prevailing at the relevant time viz., Sangam Processors(bhilwara) Ltd. Vs. CCE, Jaipur 2000(122) ELT45(Trb.), Microraj Electronics Pvt. Ltd. Vs. CCE, Hyderabad 2002(149) ELT483(Tri.-Chennai), CCE, Indore Vs. S. Kumars Ltd. 2005 (190) ELT 145(SC),etc., the processed/manufactured goods be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgements of the Hon ble Apex Court in Pawan Biscuits and Ujagar Prints s case, circulated by the CBEC, vide Circular No.619/10/2002-CX dated 19.02.2002. But, the contention of the Applicants is that the job-worked goods had been rightly assessed adopting the selling price at which such goods were ultimately sold by the Applicant No.2 M/s Tata Steels Ltd to its customer as held in Sangam Processor S.Kumar s case(Supra). Prima facie, we find that the arrangement was processing/manufacturing of goods on job work basis and the job-worked goods were to be assessed in accordance with the principles laid down by the judgements in the Ujagar Prints case and Pawan Biscuits case as referred to in the Boards Circular dt.19.02.2002. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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