ORDER
K. Sreedharan, J. (President)
1. This is an appeal against the order of Collector (Appeals), dated 17.8.98, Respondents, M/s. Bhiwani Textile Mills, Bhiwani area engaged in the manufacture of dyed man-made staple fibres. They cleared dyed polyester fibre which was on job work basis on behalf of M/s Modern Syntex (I) Ltd. They did not include the Central Excise duty paid on the same material in the assessable value of dyed polyester fibre. Accordingly, four demands involving duty of Rs. 34,731, Rs. 30,777, Rs. 36,606 and Rs. 18,937 were made. This demand was confirmed by the adjudicating authority. A penalty of Rs. 4,000 under Rule 173Q was also imposed. This order of the adjudicating authority was taken in appeal by the respondent herein. Relying on the decision of this Tribunal in Dai Ichi Karkaria v. CCE, Pune 1996 (81) ELT 676, that decision was reversed and the order passed by the adjudicating authority was set aside. Aggrieved by this, this appeal has been filed.
2. Decision of this Tribunal in the case of M/s. Dai Ichi Karkaria has been upheld by the Supreme Court in 1999 (65) ECC 354. In view of the authoritative pronouncement of the Supreme Court, we find no merit in this appeal. It is accordingly dismissed.