Inclusion of Amount of “Dharmada” In the Assessable Value of Goods

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....ion 4 of Central Excise Act, 1944, order dated 28-11-2002 of the Hon'ble Supreme Court in Civil Appeal Nos. 7900-7902/95 in the case of CCE, Allahabad v. M/s. Panchmukhi Engg. Works & Ors. I am directed to say that the issue whether the amount of "Dharmada" collected from the buyers by the assessee is includible in the assessable value or not has been subject matter of dispute in a number of case....