2011 (1) TMI 230

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....sp; The respondents herein are registered manufactures of lubricating oil and lube preparations. They clear the goods through their depots situated all overIndia. They had claimed abatements of certain post-manufacturing expenses while arriving at the assessable value for payment of excise duty and opted for provisional assessment under Rule 9B of the Central Excise Rules, 1944. A show-cause no....

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....termining the assessable value is in appeal before the Apex Court; alternatively they have asked for a decision on merits. Since the appeal is an old one we are not inclined to keep it pending further and therefore proceed to dispose of the same.   4. The Revenue is in appeal against extension of abatement on interest on receivables and extension of distributors discount to non-distributor....