https://www.taxtmi.com/caselaws?id=86854 In valuation of trucks for excise purposes, the cost of the sub-frame and body was treated as deductible because the Collector (Appeals) followed the binding Patna High Court view in the assessee's own case, and the pendency of an SLP did not remove that binding effect between the parties. By contrast, where the cost of the hydraulic kit itself was not deductible from assessable value, the excise duty paid on that kit also could not be separately deducted. The result was that deduction for sub-frame and body remained allowed, while deduction of duty on the hydraulic kit was disallowed. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86854 In valuation of trucks for excise purposes, the cost of the sub-frame and body was treated as deductible because the Collector (Appeals) followed the binding Patna High Court view in the assessee's own case, and the pendency of an SLP did not remove that binding effect between the parties. By contrast, where the cost of the hydraulic kit itself was not deductible from assessable value, the excise duty paid on that kit also could not be separately deducted. The result was that deduction for sub-frame and body remained allowed, while deduction of duty on the hydraulic kit was disallowed. Case-Laws Central Excise Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86854