2005 (1) TMI 585

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...., Consultant, for the Appellant. Shri Vimlesh Kumar, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals involve common issue and can be heard together and disposed of by this common order. The issue in these appeals is as to whether pattern development charges and die development charges recovered by the appellants herein who are manufacturers of ....

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....t judgment in Universal Cables Ltd., Satna v. Union of India and Others - 1977 (1) E.L.T. (J 92) in support of the contention that the method of valuation of excisable goods is laid down in Section 4 of the Act and the Board cannot prescribe different methods of valuation by issuing supplementary instructions, we note that the High Court judgment was delivered in September, 1976 which is much prio....