1983 (3) TMI 261 - AT - Central Excise

Summary

The case involved a dispute regarding the deduction of duty from cum-duty prices to determine the assessable value of products. The Tribunal clarified that only the effective duty actually paid by the appellants should be deducted, considering the exemption available. The appellants' appeal challenging a retrospective amendment was rejected as the Tribunal cannot question the validity of provisions under the Central Excises & Salt Act.