1990 (6) TMI 192

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....ants. Shri S.P. Singh, SDR, for the Respondents. [Order per : S.V. Maruthi, Member (J)]. - These fifty six appeals are disposed of by a common order as the issue involved is common to all the appeals. 2. The issue in all these appeals is whether assessable value of soap and vegetable products manufactured by the appellants should be revised upward to include rebate which was granted on the Ex....

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..... Paper and Card Board Factory (P) Ltd. as reported in 1984 (18) E.L.T. 488; M/s. Hubli Chemicals Works v. Collector of Central Excise Madras as reported in 1984 (18) E.L.T. 488 (Tribunal), rebate which is not passed on to the consumer should be added to the assessable value. 5. We agree with contention of Shri Beri. This Tribunal in its order No. 790-962/89 (to which one of us is a party) held a....

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....hri Beri submits that in some of the appeals the question of levy of special excise duty is also involved. As we have set aside the orders without saving any part of them whatever issues were involved in these orders should be considered afresh." 6. The Supreme Court also in SLP No. 4515/1977 Civil Appeal No. 1893/1974 in Western India Vegetable Products Etc. v. J.R. Kartikar & others by their or....