1987 (8) TMI 302

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.... J.J. Bhatt and A.S. Dayal, Advocates on behalf of M/s Kanga & Co., for the Respondents. [Order per : P.C. Jain, Member (T)].  - This is an appeal filed by the Collector of Central Excise, Belgaum. Issue involved herein is whether the cost of gunny bags for packing cement is includible in determining the assessable value of cement for the purpose of charging duty of excise on for cement....

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....ot be taken into account. This according to the learned JDR has been held so by the Hon'ble Supreme Court itself in the case of Delhi Cloth & General Mills Company Ltd. v. Union of India and Others [1986 (24) E.L.T. 175 (S.C.)]. 2A. Learned Advocate for the respondents has, however, stated that the judgment of the 5 Member Bench of the Tribunal mentioned supra clinches the issue in respondents'....

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....Hon'ble Supreme Court that the notification under the Essential Commodities Act would not form the basis of valuation of the excisable goods under old Section 4 of the Act. 4. In the instant case the Tribunal in the aforesaid judgment in the case of Associated Cement Companies Ltd. does not rely on any fact of fixation of a maximum price under the Cement Control Order. What the judgment relies ....