9911796707
TMI Blog2002 (6) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... job work basis. M/s. Ultra Lubricants (India) Pvt. Limited 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. Valvoline Cummins Ltd. resale price to its customers as the basis for arriving at the assessable value in respect of the goods manufactured by M/s. Ultra Lubricants (India) Pvt. Ltd. The differential duty from M/s. Ultra Lubricants (India) Pvt. Ltd. for the clearances made during the period from 2-9-1996 to November, 1999 were demanded and the show cause notices also proposed to impose penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wan 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. Britannia 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by M/s. Britannia 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 held that the facts of the case are more akin to the facts of the case of M/s. Pawan Biscuits Company P. Ltd., held by the Tribunal. The judgment of the Tribunal in the case of M/s. Pawan Biscuits Company is set aside by the Hon'ble Supreme Court, therefore, the demand based on the decision of the Tribunal in the case of M/s. Pawan Biscuits Company (P) Ltd. v. Union of India (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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