2003 (6) TMI 267

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..... C.N.B. Nair, Member (T)]. When these stay applications came up for hearing, it was felt that the appeals themselves could be disposed of as the dispute turns purely on a settled legal question. Accordingly, we take up the appeals themselves and dispose them under this common order. 2. We have heard both sides and have perused the records. 3. The appellants are a manufacturer of branded c .....

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..... rice shall constitute assessable value. Further, Central Excise Valuation Rules, 1975 provide [Rule 6(a)] that due deduction shall be allowed from the retail price, in case the assessable value is required to be determined from the retail price. During the hearing of the case, the ld. Counsel for the appellant emphasized that the duty demand made is contrary to the terms of the statute and decisio .....

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