1979 (8) TMI 80

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....trusions of special types as per specifications of their customers. For manufacturing such special sections the petitioners had been recovering the cost of die-cast in the form of a deposit from their customers. Where a customer lifted more than 3 metric tons of the special section, in a year, the cost of die-cast was refunded. But when a customer failed to lift more than 3 metric tons of the special section in one year, or where the die failed the cost of die-cast already recovered was appropriated by the petitioners and it thus stood forfeited to them. Furthermore, this fact of recovery and appropriation of the cost of die-cast which became a part and parcel of the total cost to the buyers was not explicably mentioned by the petitioners i....

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.... aluminium extrusions were capable of being sold. Since the customer was willing to bear and also bore the cost of die-cast, it is a logical conclusion that the aluminium extrusions were capable of being sold at a price which included the cost of die-cast. Consequently, the assessable value in such cases should include the cost of die-cast under the un-amended Section 4 of the Central Excises and Salt Act, 1944 also. 6. The Government further observe that the demands had been correctly raised under Rule 10A of the Central Excises Rules, 1944. Rule 10A contains the residuary powers for recovery of sums due to Government where these rules do not make any specific provision for the collection of any duty, or of deficiency in duty. Since the....