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TMI Blog2022 (7) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. All the components going into the value would have thus formed part of the assessable value for such clearances. It is not the case that job work charges have been suppressed to the extent of the value of waste and scrap in the present case as goods have been cleared on actual value fixed by TISCO. There is no merit in the appeal - Appeal of Revenue dismissed. - Ex. Appeal No. 451 of 2009 with Ex. Appeal No. 452 of 2009 - FINAL ORDER NO.75401-75402/2022 - Dated:- 26-7-2022 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND MR. P. DINESHA, MEMBER (JUDICIAL) Shri Joydeep Chattopadhyay, Authorized Representative for the Appellant None for the Respondent ORDER These appeals have been filed by the Revenue again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsion and retained by them. By addition of the value of such waste and scrap cleared by the appellant, the demand has been made. 2.2 Commissioner dropped the impugned show cause notices against which the Revenue is in appeal. In the ground of appeal, they have stated as follows:- 6. As per the terms and conditions between the job worker i.e. the assessee M/s. ISWP Ltd., Jamshedpur and M/s TISCO, the assessee were allowed to retain wastages @10% on the supplied billets without any payment to M/s TISCO. This was in addition to the conversion charges to be paid to the job worker by its principal. Since no payment was payable for such left out material by the job worker to its principal, it will amount to additional consideration in addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /08/2019, 18/01/2022, 21/01/2022. None was appeared for the respondent so in terms of Rule 21 of CESTAT procedure rule reproduced below, the matter has been taken up for decision after hearing the appellant revenue. RULE 21. Hearing of appeals ex parte. -Where on the day fixed for the hearing of the appeal or any other day to which the hearing is adjourned the appellant appears and the respondent does not appear when the appeal is called on for hearing, the Tribunal may hear and decide the appeal ex parte. 4.1 We have heard Shri Joydeep Chattopadhyay, Authorized Representative for the Revenue who reiterates the grounds taken by the Revenue in the appeal filed. 4.2 We have considered the impugned orders along with submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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