https://www.taxtmi.com/caselaws?id=40682 The court quashed the excise duty assessment orders and directed the respondents to levy excise duty in accordance with the law. The inclusion of post-manufacturing expenses and profits in the assessment was deemed incorrect. Quantity discounts were considered valid and not post-manufacturing expenses. The appeal against the excise duty assessment was dismissed due to being barred by limitation, as the court held that the Act did not allow for condonation of the delay in filing the appeal. en-us Thu, 12 Jul 1979 00:00:00 +0530 Thu, 13 May 2010 12:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40682 The court quashed the excise duty assessment orders and directed the respondents to levy excise duty in accordance with the law. The inclusion of post-manufacturing expenses and profits in the assessment was deemed incorrect. Quantity discounts were considered valid and not post-manufacturing expenses. The appeal against the excise duty assessment was dismissed due to being barred by limitation, as the court held that the Act did not allow for condonation of the delay in filing the appeal. Case-Laws Central Excise Thu, 12 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40682