1982 (10) TMI 40

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..... titioners for post-manufacturing expenses in arriving at the assessable value of their products for the purposes of excise duty. It also challenges orders refusing refunds of excise duty collected upon a value which took post-manufacturing expenses into account. 2. It is not disputed by Mr. R.L. Dalal, learned Counsel for the respondents, that the orders are invalid, having regard to several dec .....

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..... ble on any account and allowed the grants with the normal practice of the wholesale trade at the time of removal). As such, the deduction on account of "post-manufacturing Expenses" as claimed by the party cannot be allowed. As far as party's contention regarding various High Courts cases concerned, it may be mentioned that there have been differing High Court's decisions on the subject." 4. Whe .....

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..... solute in terms of prayer (a). The respondents shall within 4 weeks from today determine what deductions the petitioners are entitled to on account of post-manufacturing expenses and shall refund to the petitioners the amount of excise duty collected by the respondents thereon within a further 2 weeks. The petitioners shall be permitted to clear their products until it is determined what deduction .....

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