2003 (10) TMI 215

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..... r some time on the application for waiver of pre-deposit of duty of Rs. 1,03,826/- confirmed on Copper Wire Bar falling under Chapter 74 of CETA, 1985 cleared during the period 18-7-2000 to 1-6-2001 by including 15% notional profit in the assessable value of the goods, and penalty of Rs. 10,000/- imposed upon the assessee, we found that it was possible to hear and decide the appeal itself at this .....

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..... E.L.T. 758 (T) = 2003 (57) RLT 623 (CESTAT-Del.)] that the assessable value of goods manufactured on job work basis is to be determined on basis of cost of raw material plus job work charges even after 1-7-2000. The same view has been taken in the case of Mahindra Ugine Steel Co. Ltd. v. CCE, Pune-I [2003 (156) E.L.T. 618 (T) = 2003 (58) RLT 212 (CEGAT-Mum.)]. In the light of the above decisions e .....

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