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TMI Blog2015 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of manufacture and job work cost as per the judgment of the Apex Court in the case of Ujagar Prints - 1988 (38) E.L.T. 535 (S.C.). The lower authorities have held that the appellant herein had incorrectly done the valuation of the grey fabrics received by holding that the appellant had not attributed the value towards the shrinkage and has not taken into consideration the amount of transportation charges which would be incurred for movement of grey fabrics to them for processing. Coming to such conclusion, both the lower authorities have held that the appellant has short paid the Central Excise Duty. The matter was taken up in appeal before the Tribunal and the Tribunal, after hearing both sides, remanded the matter back for reconside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. Ltd. - 2004 (178) E.L.T. 329 (T); (d) Radha Madhav Corpn. Ltd. v. CCE - 2012 (284) E.L.T. 369 (T) On merits, it is his submission that the valuation of the goods which are processed in the hands of the appellant as a job worker, is to be done based upon the price of raw material + job working charges including profit, which is the law that has been settled by the Apex Court in Ujagar Prints. It is also his submission that the grey fabrics are delivered on the door of the appellant by the merchant manufacturers and hence the cost of such delivery in the hands of the appellant cannot be included for demanding duty from them. It is also his submission that since the demand itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice does not rely upon any documents which indicate the value which is attributed to the transport and octroi in the said show cause notice. The said show cause notice blindly states that transport charges and octroi are to be included in the assessable value of the goods without evidencing that the said transport charges and octroi are paid by the appellant and the amount which in indicated in the show cause notice is the amount which has been deduced from the records maintained in the appellant's premises. It is a settled law that when the department raises demands on the assesse, the onus has to be discharged by the department by submitting tangible evidences. In the absence of any such evidence which indicates the specific amounts as ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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