1997 (7) TMI 182

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..... igh Court formulated the question for decision as under :- "The question which has been raised in this petition is whether excise duty is payable on the value of the cement alone or on the value of the cement and its containers." 2. This question has been answered in favour of the respondent by holding that the excise duty is payable on the value of the cement alone and the value of the contai .....

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..... . The question is only of the application of the settled law to the facts of this case. As indicated, the facts are not clear from the record. It also appears that an inquiry into the facts was not made in the manner required for application of the law laid down in Madras Rubber Factory's case. It is, therefore, appropriate that a fresh assessment is made after proper inquiry into the facts and th .....

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