2000 (7) TMI 498

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.... Shri H.K. Ghosh, Consultant, for the Respondent. [Order per : Archana Wadhwa , Member (J) ].  Both the appeals - one filed by the appellants and other filed by the Revenue, are being disposed of by a common order as they are arising out of the same impugned order of the Commissioner (Appeals). 2.  Revenue is aggrieved with that portion of the Commissioner's order vide which he....

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....e. as to whether the cess required to be paid under the provisions of Industries (Development and Regulation) Act, 1951, would be at the assessable value of the goods which would be inclusive of Central Excise duty or the same would be on the assessable value arriving at after deducting the excise duty leviable thereon. Shri H.K. Ghosh, ld. Consultant has brought to our notice the following decisi....