1982 (10) TMI 40

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....order of the second respondent dated 1st July, 1981 disallowing the deduction claimed by the petitioners for post-manufacturing expenses in arriving at the assessable value of their products for the purposes of excise duty. It also challenges orders refusing refunds of excise duty collected upon a value which took post-manufacturing expenses into account. 2. It is not disputed by Mr. R.L. Dalal....

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....he wholesale price is on account of taxes and the trade discounts (such discount not being refundable on any account and allowed the grants with the normal practice of the wholesale trade at the time of removal). As such, the deduction on account of "post-manufacturing Expenses" as claimed by the party cannot be allowed. As far as party's contention regarding various High Courts cases concerned, i....

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.... to follow that law. He did not do so. He is, prima facie, in contempt. 6. The petition is made absolute in terms of prayer (a). The respondents shall within 4 weeks from today determine what deductions the petitioners are entitled to on account of post-manufacturing expenses and shall refund to the petitioners the amount of excise duty collected by the respondents thereon within a further 2 we....