2018 (2) TMI 1004

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..... [1988 (11) TMI 106 - SUPREME COURT OF INDIA] - reliance placed in the case of Atul Painters [2005 (8) TMI 414 - CESTAT, MUMBAI], where it was held that Revenue should bring out the fact of grant of the discount led to lowering the assessable value than as per the Ujjagar Prints formula - appeal allowed - decided in favor of appellant. - E/420/2008-EX[DB] - A/91651/2017 - Dated:- 29-12-2017 - Mr .....

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..... llants were contended that if revenue wishes to take it as a job work situation on the assessable value of goods to be determined in terms of Honble Apex Court decision in the case of Ujagar Prints - 1988 (38) ELT 535 (SC). He further argued that demand show-cause notice barred by limitation. 3. Ld. AR relies on the impugned order. 4. We have gone through the records. We find that it is not .....

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..... 5 (S.C.)]; this matter is required to be disposed of in the light of the settled position. If the traders selling price on which duty is being discharged, less certain claims, is not less than the assessable value to be worked out by the costing principles as per the case of Ujjagar Prints of the Apex Court, then assessable value, as arrived at and duty discharged thereon, cannot be questioned by .....

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