https://www.taxtmi.com/caselaws?id=40648 Premier Tyres Limited sought a writ of mandamus against the Assistant Collector of Central Excise for the correct determination of assessable values excluding post-manufacturing expenses. The court, relying on the Central Excises and Salt Act, 1944, and the Supreme Court decision in A.K. Roy v. Voltas Ltd., ruled in favor of Premier Tyres. The court directed the Assistant Collector to dispose of representations as per the law, refrain from assessing duty on post-manufacturing costs, conduct re-assessments, and refund any excess excise duty collected erroneously. The judgment upheld Premier Tyres' position on excise duty calculation. en-us Tue, 22 Jun 1976 00:00:00 +0530 Wed, 12 May 2010 17:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40648 Premier Tyres Limited sought a writ of mandamus against the Assistant Collector of Central Excise for the correct determination of assessable values excluding post-manufacturing expenses. The court, relying on the Central Excises and Salt Act, 1944, and the Supreme Court decision in A.K. Roy v. Voltas Ltd., ruled in favor of Premier Tyres. The court directed the Assistant Collector to dispose of representations as per the law, refrain from assessing duty on post-manufacturing costs, conduct re-assessments, and refund any excess excise duty collected erroneously. The judgment upheld Premier Tyres' position on excise duty calculation. Case-Laws Central Excise Tue, 22 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40648