9911796707
TMI Blog2003 (10) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... olband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey had receivedraw materials from M/s. TCL and processed them into plasticisers andcleared them on payment of duty adopting the sale price of M/a. TCL. He also submitted that for a temporary period of time M/s. TCL hadto sell the plasticisers at a price less than the cost price due to adverse marketing condition and accumulation of huge inventories andthat such sale at less than the cost price i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s order was upheld by the Apex Court. He also submitted that there was no allegation of flow back of money from the buyer to the assessee and in the absence of these factors it cannot be contended that normal price was not ascertainable. 3. Ld. DR Shri C. Mani, who has submitted para-wise comments filed by the Commissioner of Central Excise vide his letter C.No.V/30/2/81/2002 JC dt. 12.5.2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the job workers and thejudgement rendered by the Apex Court in the case of Ujagar Printswould be applicable only to those cases where the prices is notascertainable in respect of the main manufacturers. Since the pricecharged by the main manufacturers has been adopted by the job workersand since it is temporary phase and the goods can be sold at theprice less than the cost of the goods as hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) hasmisdirected himself by applying the judgement rendered by the ApexCourt in the case of Ujagar Prints v. UOI & others (supra). Wealso do not agree with the conclusion arrived by the Ld. Commissioneron the Supreme Court decision in the case of Gurunanak RefrigerationCorporation (supra) wherein he opined that the judgment is notrelavant to the present cases. We therefore, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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