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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
G.A. Brahma Deva, J.H. Joglekar, JJ.
Vakharia Dyeing & Finishing Works -Appellant
Versus
Collector of Central Excise, Vadodara -Respondent
Final Order No. E/28/98-D Appeal No. E/889/90-D, E/28 of 1998, E/889 of 1990
Decided On : 19-12-1997
R.S. Sangia
Per G.A. Brahma Deva :
The appellants remained absent. However, they desired to have disposal on merit. Accordingly, we proceed to pass this order after hearing Shri Sangia, learned JDR for the Revenue.
2. The short point to be considered in this case is whether trader's profit is to be included in the assessable value of the processor/manufacturer.
3. The very issue has been settled in their own case as per Final Order No. 43
