COMMISSIONER OF CENTRAL EXCISE Vs. NANDAN PETROCHEMICAL LTD.

JUDGEMENT

(1.) Heard both sides.

(2.) Revenue is in appeal against the order of Ld. Commissioner (Appeals) as he has found - -

(3.) The learned DR could not produce any stay in this appeal said to been (sic) filed against the Order No. C -I/1785 -92/02 WZB dated 19.6.02 relied by the Commissioner which covers the same issues. The decision of Pawan Biscuits 1991 (53) ELT 595 Trials has been over -ruled by the S.C. Pawan Biscuits Co. Pvt. Ltd. v. CCE, Patna and all job work valuation have to be arrived at following Ujagar Prints formula as settled by the constituent Bench. Therefore no merits are found in the present appeal of Revenue. The same is dismissed.