1979 (10) TMI 85

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..... f order dated October 9, 1975 passed by the Superintendent, Central Excise holding that the entire production of the petitioners is sold to M/s. Bajaj Electrical Ltd. whose brand name is affixed by the petitioners on the products and hence the price charged by M/s. Bajaj Electricals to its customers should be considered as an assessable value under section 4 of the Central Excises and Salt Act, 19 .....

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..... Court, and therefore, the petition should not be entertained. The submission of Mr. Dalal is not without merit, but I do not propose to adopt the course suggested by him and drive the petitioners to file an appeal before the Assistant Collector. The reason for doing so is that the order of the Superintendent is cryptic and has been passed without taking into account the various circumstances of t .....

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