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TMI Blog2013 (5) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... al position has been improving marginally and further, appellants also have got bank balance and investments, etc. Further it is also seen that they are not making cash losses. In these circumstances, we do not find that the financial difficulties to be so severe that the appellant cannot deposit the differential duty demanded. However, having regard to the claim of financial difficulty and the arguments advanced by the appellant, we consider their request for extended time limit for payment of differential duty favourably and direct the appellant to pre-deposit the differential duty within twelve weeks - Partial stay granted. - E/3550/2012 - Misc. Order No. 26026/2013 - Dated:- 27-5-2013 - Shri D.N. Panda, Member (J) and B.S.V. Murthy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered the submissions made by the learned counsel. We find that the decision of the Tribunal in the case of Themis Laboratories Pvt. Ltd. was rendered for the period during which Rule 10A of Central Excise Valuation Rules as amended was not in force. Rule 10A was brought into statute on 1-4-2007 and the decision in that case was rendered for the earlier period. Rule 10A of the Central Excise Valuation Rules reads as under :- RULE 10A. Where the excisable goods are produced or manufactured by a job-worker, on behalf of a person (hereinafter referred to as principal manufacturer), then, - (i) in a case where the goods are sold by the principal manufacturer for delivery at the time of removal of goods from the factory of job-worke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs or goods supplied by the said principal manufacturer or by any other person authorised by him. From the above Rule, it can be seen that when the goods are manufactured on job work basis, the principles for determination of value have been laid down and if this Rule is applied, the value has to be arrived on the basis of value which would have been normally arrived if the goods are not manufactured on job work basis and manufactured by the principal manufacturer himself on the basis of MRP. There is no dispute in this case that there were no sale of physicians samples from the job worker to the principal manufacturer. If Rule 10A were to be applied and if the goods entered into trade directly from the job worker s premises, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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