1996 (7) TMI 299

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in this appeal is whether the assessable value of vegetable products manufactured by the appellants herein should be revised upwards so as to include rebate which was granted on excise duty subject to conditions of Notification 115/86 which prescribed use of certain specified raw materials in certain p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f short levy of duty to the extent of Rs. 20,69,711.14 were issued and the adjudicating authority confirmed a demand of Rs. 18,82,465/-. Hence this appeal. 2. We have heard Shri J.P. Kaushik, learned Counsel and Shri A.K. Agarwal, learned SDR. 3. We find that this issue has been settled by the Tribunal in the case of Hindustan Lever Ltd. v. Collector of Central Excise, Bombay reported .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the authorities to act in accordance with the conditions of the circular. Learned SDR has not been able to adduce any satisfactory argument to persuade us to take a different view which has already been expressed by the Tribunal. Following the ratio of the order of the Tribunal (supra), we set aside the impugned order and allow the appeal with consequential relief due to the appellants in accorda .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X