2014 (4) TMI 717

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..... he final disposal of the appeal. In our considered view, the issue is not free from doubt, as to the aggregate value to be adopted for discharge of 10% of the value of the goods should include the value of the inputs which were supplied by the principle manufacturer. Accordingly, we are of the view that the appellant needs to be put to some conditions for hearing and disposing the appeal - Conditi .....

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..... in appeal and submits that they have discharged 10% of the value of the goods cleared on job work basis based upon the actual consumption of the material and on the job charges which were agreed upon to them and the principle manufacturer. 5. On perusal of the records, we find that the issue is an arguable one and needs to be gone into detail which can be done only at the final disposal of the .....

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