Final Order Nos. 913-14/98-D arising from in Appeal Nos. E/729-30/93-D. Case: Collector of C. Ex., New Delhi Vs Rattan Suitings & Fabrics Pvt. Ltd.. Central Information Commission

Case NumberFinal Order Nos. 913-14/98-D arising from in Appeal Nos. E/729-30/93-D
CounselFor Appellants: Shri A.K. Agarwal, SDR and For Respondents: Shri Y.K. Kumar, Advocate.
JudgesShri G.A. Brahma Deva, Member (J) and J.H. Joglekar, Member (T)
IssueCentral Excise Act, 1944 - Section 4
Judgement DateNovember 11, 1998
CourtCentral Information Commission


J.H. Joglekar, Member (T), (New Delhi)

  1. In his order-in-original dated 29-1-1992 the Additional Collector held that following the ratio of the Supreme Court judgment in the case of Ujagar Prints the valuation for the purpose of charging duty where the goods were processed by a job worker, would be the value of the grey fabrics plus processing charges plus his profit. The present appeals have been filed by the Revenue against his order.

  2. The first ground is that whereas the Supreme Court in the case of Ujagar Prints case refers to the grey fabric supplied by a trader (emphasis supplied), in the present case the grey was supplied by persons who were themselves manufacturers. We find that this distinction does not go to alter the ratio of the cited judgment. In the citation made of the Tribunal judgment in case of M/s Pharmacia the supplier of the raw material was also a manufacturer, but the Tribunal held that the cited Supreme Court judgment was applicable. In ORG Systems v. Collector of...

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