Special Prints Ltd. vs Commissioner Of Central Excise And ...

The Supreme Court addressed a show cause notice issued by the Assistant Collector of Central Excise regarding the assessable value of goods manufactured by the appellant for merchant manufacturers. The Court found that the assessing authority failed to consider whether the assessable value should include the value of grey cloth and the job work done, and noted that the appellant was not given an opportunity to present his case. Consequently, the Court set aside the order of the assessing authority and remitted the matter for fresh consideration, allowing the appeal.