https://www.taxtmi.com/caselaws?id=43316 The Full Bench ruled in favor of the appellants, determining that the effective rate of duty, refunded amounts not passed on to buyers, and excess duty refunded on exempted goods should be included in the calculation of excise duty. The court clarified that these elements must be considered in the normal price calculation as per the relevant provisions of the Act. en-us Fri, 14 Dec 1990 00:00:00 +0530 Thu, 17 Jun 2010 13:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43316 The Full Bench ruled in favor of the appellants, determining that the effective rate of duty, refunded amounts not passed on to buyers, and excess duty refunded on exempted goods should be included in the calculation of excise duty. The court clarified that these elements must be considered in the normal price calculation as per the relevant provisions of the Act. Case-Laws Central Excise Fri, 14 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43316