https://www.taxtmi.com/caselaws?id=40650 The court partly allowed the petition, quashing previous assessments and directing fresh assessments based on Supreme Court decisions. The respondents were ordered to determine the petitioner's excise duty liability for the specified period, refunding any excess amount paid and recovering any shortfall. The court emphasized excluding post-manufacturing costs like transport charges from the assessable value for excise duty calculation, stressing the importance of a proper determination of value based on legal principles. en-us Fri, 30 Jul 1976 00:00:00 +0530 Wed, 12 May 2010 17:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40650 The court partly allowed the petition, quashing previous assessments and directing fresh assessments based on Supreme Court decisions. The respondents were ordered to determine the petitioner's excise duty liability for the specified period, refunding any excess amount paid and recovering any shortfall. The court emphasized excluding post-manufacturing costs like transport charges from the assessable value for excise duty calculation, stressing the importance of a proper determination of value based on legal principles. Case-Laws Central Excise Fri, 30 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40650