9911796707
TMI Blog2002 (6) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... lubricating oils on job work basis. M/s. Nandan Petrochem Ltd. were paying Central Excise duty on the finished products in accordance with the judgment of the Hon'ble Supreme Court in the case of Ujagar Prints Etc. Etc. v. Union of India Others, reported in 1989 (39) E.L.T. 493 (S.C.). Show cause notices were issued to the appellants proposing M/s. Total Petroleum Ltd. resale price to its customers as the basis for arriving at the assessable value in respect of the goods manufactured by M/s. Nandan Petrochem Ltd. The differential duty from M/s. Nandan Petrochem Ltd. for the clearances made during the period from February, 1997 to October, 1997 were demanded and the show cause notices also proposed to impose penalty on the appellants under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Biscuit and M/s. BIL, similar to the present case before me. The raw materials were supplied by M/s. BIL and the appellants were converting the said raw materials into biscuits bearing brand name belonging to BIL. The appellants were responsible for compliance of the provisions of Central Excise Act and the rules made thereunder and were to maintain all accounts and records. The appellants were to be paid job work charges at fixed rate. Held that, in view of the nature of the agreement, the relationship between M/s. Pawan Biscuits (the appellant) and M/s. Britania Biscuits can be termed as that of principal and agent and not on principal to principal basis. Hence price at which the biscuits were sold from the depot of M/s. BIL would alone t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in 1989 (39) E.L.T. 493 (S.C.) (sic) and clarificatory order reported in 1989 (39) E.L.T. 493 (S.C.) in the case of Ujagar Prints Etc. Etc. v. Union of India, reported in 1989 (39) E.L.T. 493 (S.C.) held that appellants are entitled to receive processing charges which includes expenses plus profit for the purposes of determining excise value and the cost of raw material supplied by M/s. Britania Biscuits will have to be included in addition to appellants' manufacturing cost and profit. 6. In the present case the appellants were paying duty in view of the decision of the Hon'ble Supreme Court in the case of Ujagar Prints Etc. Etc. v. Union of India (supra) which is not disputed by the Revenue. The Commissioner in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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