2002 (4) TMI 211

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..... r (Appeals) did not accept the contention raised by the appellant that the case is covered by the decision of this Tribunal in the appellants' own case reported in 2001 (127) E.L.T. 116 (Trib.) for the reason that from 28-9-96 there has been amendment to the definition of "place of removal". Learned Counsel appearing on behalf of the appellant brings to our notice a Circular No. 251/85/96-CX., d .....

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..... est ascertainable equivalent of the price [stipulated under Section 4(1)(a)] as envisaged under Section 4(1)(b) of Central Excise Act. This should include the landed cost of the goods received for job work, the processing (job work) charges and the normal profit which the processed goods would have earned if the goods were being sold by the job worker himself at the "place of removal". However, in .....

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