2001 (3) TMI 441

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..... air, Member (T)]. Appellants are manufacturers of patent and proprietary medicines. They do so from Bhiwani located near Bombay, Gujarat and Bhiwadi (Rajasthan). They were liable to pay excise duty on the normal price prevailing at the factory gate. As the goods were being sold from depots, which handled goods from more than one factory, they averaged the deductible elements of costs like fr .....

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..... of M.R.F. Ltd. He submitted that Board has issued instructions vide Circular No. 136/47/95-CX dated 12-7-1995 stating that deduction of freight on average basis should be accepted while determining the normal price under section 4(1)(a) of the Central Excise Act. Learned Counsel pointed out that the appellant has produced C.A. certificates for each of the factory certifying deduction to be made ba .....

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..... that there is no legal basis to the denial of deduction claimed by the appellant on average basis. During the arguments, Learned Departmental Representative pointed out that from the order of the Commissioner it would appear that part of the deduction related to non-excisable goods also. He referred in particular, to observation to this effect in the last para of the order. Learned Counsel for th .....

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