https://www.taxtmi.com/caselaws?id=42871 The High Court allowed the writ petitions, quashing the order dated 10-2-1989 and restraining the Assistant Collector from adjudicating upon the notices. The court reiterated that excise duty should be based on the factory gate price, excluding Depot Service Charges and unloading charges, aligning with the Supreme Court's authoritative pronouncements. The Department was instructed to await the Tribunal's decision before proceeding with further assessments, emphasizing the binding nature of decisions by the Collector (Appeals) and the Tribunal. en-us Thu, 11 Oct 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42871 The High Court allowed the writ petitions, quashing the order dated 10-2-1989 and restraining the Assistant Collector from adjudicating upon the notices. The court reiterated that excise duty should be based on the factory gate price, excluding Depot Service Charges and unloading charges, aligning with the Supreme Court's authoritative pronouncements. The Department was instructed to await the Tribunal's decision before proceeding with further assessments, emphasizing the binding nature of decisions by the Collector (Appeals) and the Tribunal. Case-Laws Central Excise Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42871