1991 (7) TMI 385

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....ommon issue is involved in all the three matters, a common order is being passed. 2. The question involved in these cases is whether the 'Dharmada' charged by the assessees, i.e. respondents herein should be included in the assessable value under Section 4 of the Central Excises & Salt Act, 1944 or not. 3. Shri V.K. Jain, learned SDR for the appellant-Collector has urged that 'Dh....

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....d judgment of Bijli Cotton Mills. After considering the arguments of the Department in the earlier case of M/s. Mohan & Co., the Tribunal had passed the considered decision. The same should be followed now. He, therefore urges that the appeals of the Collector deserve to be dismissed in view of the earlier judgment of the Tribunal. 5. We have carefully considered the pleas advanced on both side....