https://www.taxtmi.com/caselaws?id=108629 Under Notification No. 245/87, the deduction from retail price for excise duty was not confined to basic excise duty alone. Reading the notification with Section 4(4)(d)(ii) of the Central Excise Act, 1944, the deductible amount of excise duty payable was treated as including special excise duty under the relevant Finance Act as well. On that construction, the amount to be deducted before applying the prescribed discount covered both duties, and the appeal failed. en-us Mon, 04 Aug 2003 00:00:00 +0530 Tue, 03 Apr 2012 10:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108629 Under Notification No. 245/87, the deduction from retail price for excise duty was not confined to basic excise duty alone. Reading the notification with Section 4(4)(d)(ii) of the Central Excise Act, 1944, the deductible amount of excise duty payable was treated as including special excise duty under the relevant Finance Act as well. On that construction, the amount to be deducted before applying the prescribed discount covered both duties, and the appeal failed. Case-Laws Central Excise Mon, 04 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108629