1996 (7) TMI 299

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..... Shri A.K. Agarwal, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in this appeal is whether the assessable value of vegetable products manufactured by the appellants herein should be revised upwards so as to include rebate which was granted on excise duty subject to conditions of Notification 115/86 which prescribed use of certain specified ....

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....tices proposing recovery of short levy of duty to the extent of Rs. 20,69,711.14 were issued and the adjudicating authority confirmed a demand of Rs. 18,82,465/-. Hence this appeal. 2. We have heard Shri J.P. Kaushik, learned Counsel and Shri A.K. Agarwal, learned SDR. 3. We find that this issue has been settled by the Tribunal in the case of Hindustan Lever Ltd. v. Collector of Ce....