2015 (10) TMI 1819

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..... Shivadass, & Mr T V Ajayan, Advs. For the Respondent : Mr R Gurunathan & Mr S Teli, Authorised ORDER Per: Archana Wadhwa: After hearing both sides, in both the stay petitions, we find that first appellant, M/s Maini Precision Products Pvt. Ltd., was engaged in the manufacture of filters and filter parts in terms of an Agreement entered into between them and M/s Bosch Ltd. The said goods were .....

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..... rement. The appellant was also required to purchase raw materials and other inputs from identified suppliers of the goods. As such, it was concluded that the appellant is a job-worker of M/s Bosch Ltd. and the provisions of Rule 10A of the Central Excise Valuation (Determination of Price of Excise Goods) Rules, 2000 would apply. 2. The appellant's contention is that M/s Bosch Ltd. is not supp .....

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..... was in another decision in the case of Ravi Kiran Plastics Pvt. Ltd. Vs. CCE & S.T., Vadodara [2014 (303) ELT 144 (Tri.-Ahmd.)] . 4. Though these decisions were placed before the adjudicating authority, he has not followed the same by observing that the same are not applicable to the relevant issue without giving any reasons and discussing as to how the same are not applicable to the facts and ci .....

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