<h1>High Court Upholds Tribunal Decision: Deduction for Excise Duty Allowed in Year of Manufacture u/s 43B.</h1> The Punjab and Haryana High Court ruled that the Appellate Tribunal was correct in law to delete the addition made under Section 43B concerning excise duty. The court found that the duty became payable when goods were manufactured, obligating the assessee to deposit the amount in the 'account-current.' Since this deposit is non-refundable, the deduction should be allowed in the year the goods were manufactured and the amount deposited. The expense is related to that year and should not be considered an advance payment.