https://www.taxtmi.com/caselaws?id=45456 The Supreme Court held that the appellants were the manufacturers of the goods on their own account, not on behalf of the brand name owners. The assessable value for excise duty should be based on the wholesale price at which the appellants sold the goods to the brand name owners, not the subsequent selling price by the brand name owners. As a result, the Court allowed the appeal, overturning the government's orders. The demand for differential duty was canceled, and any amount collected was ordered to be refunded to the appellants within six weeks. No costs were awarded in the appeal. en-us Thu, 03 Apr 1986 00:00:00 +0530 Sat, 10 Jul 2010 16:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45456 The Supreme Court held that the appellants were the manufacturers of the goods on their own account, not on behalf of the brand name owners. The assessable value for excise duty should be based on the wholesale price at which the appellants sold the goods to the brand name owners, not the subsequent selling price by the brand name owners. As a result, the Court allowed the appeal, overturning the government's orders. The demand for differential duty was canceled, and any amount collected was ordered to be refunded to the appellants within six weeks. No costs were awarded in the appeal. Case-Laws Central Excise Thu, 03 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45456