1996 (9) TMI 288

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....llant. Shri T.S. Balasubramanyam, Advocate, for the Respondents. [Order per: Justice U.L. Bhat, President]. -  Since similar question arises in both these appeals filed by the Department against two different manufacturers, we have consolidated the appeals, heard them together and are disposing of the same by this common order. 2. The two respondents in the appeals are man....

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.... Section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944. The Assistant Collector held that it was not deductible, while the Collector (Appeals) held it was deductible. The Collector of Central Excise being aggrieved has filed these appeals. 3. Explanation to sub-section (1) of Section 9 of the Act makes it clear that the value shall be deemed to be the wholesale cash price for which....