1982 (2) TMI 304

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..... r]. - I have carefully gone through the case records and the contentions of the appellants put forth in their appeal petition and those urged at the time of personal hearing on 6-2-1982. 2. While filing a written note Mr. Sen submits that their duty liability is to be calculated on the ex-factory price and not on the wholesale dealers price as done by the Assistant Collector. The difference .....

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..... assessable value. The marginal deduction in the rate of exemption under the Executive Instructions issued by the Central Board of Excise & Customs cannot be acted upon inasmuch as the same has been quashed by the High Court at Delhi. The appellants are entitled to the rebate at the full rate as given in the Notification. I, therefore, allow the appeal and set aside the order of the Assistant Colle .....

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