https://www.taxtmi.com/caselaws?id=46640 The Apex Court upheld the constitutional validity of Section 4 of the Central Excises and Salt Act, 1944, in a case challenging the same. The court determined that certain post-manufacturing expenses, such as secondary packaging and bill discount charges, were not deductible from the assessable value for Excise duty refund claims. The court dismissed the petition, directing the petitioners to pay the balance Excise duty amount with interest, allowing a 12-week stay on execution and potential encashment of the bank guarantee provided. en-us Wed, 10 Jul 2002 00:00:00 +0530 Fri, 23 Jul 2010 11:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46640 The Apex Court upheld the constitutional validity of Section 4 of the Central Excises and Salt Act, 1944, in a case challenging the same. The court determined that certain post-manufacturing expenses, such as secondary packaging and bill discount charges, were not deductible from the assessable value for Excise duty refund claims. The court dismissed the petition, directing the petitioners to pay the balance Excise duty amount with interest, allowing a 12-week stay on execution and potential encashment of the bank guarantee provided. Case-Laws Central Excise Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46640