2004 (2) TMI 511

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..... [Order per : Justice K.K. Usha, President]. Common issue arising for consideration in these appeals at the instance of the assessees is whether the amount of Saks Tax payable at effective rate ignoring the set off available in respect of the inputs is eligible for deduction from the cum duty price of excisable goods for determining the assessable value under Section 4 of the Central Excis .....

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..... ng the orders impugned relied on the decision of Eastern Zonal Bench of this Tribunal in Andhra Oxygen Pvt. Ltd. v. CCE, Visakhapatnam - 2003 (156) E.L.T. 283 (Tri.-Kolkata). 3. On going through the facts of the cases we are of the view that the ratio of the decisions relied on by the appellants would be applicable here. In Andhra Oxygen Pvt. Ltd., it was not a case of set off allowed to the ass .....

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