1982 (3) TMI 71

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....y   [Judgment per : Alladi Kuppuswami, C.J.]. - In this batch of Writ Petitions, the first and main question for consideration is whether the petitioners are liable for excise duty on post-manufacturing expenses. In view of the decision of this Court in Indo National Ltd., Nellore and another v. Union of India and others 1979 E.L.T. (J) 234 which was followed in the recent decision of t....

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....1979. As the claim was made within three years of the said date, it must be held that the claim is not barred by limitation under Rule 11 of the Excise Rules in view of the decision of this Court in J. & J. Dechane, Hyderabad v. Union of India and others 1978 E.L.T. (J 487) and the decision of the Madras High Court in Madras Aluminium Co. Ltd. and another v. Union of India 1981 E.L.T. 478. In Writ....

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....the exact quantum of the post-manufacturing expenses have not been determined in view of the fact that the petitioners did not produce any evidence before the Assessing Authority to substantiate their claim. Therefore, we consider this a fit case to direct the second respondent to determine the post-manufacturing expenses after giving a reasonable opportunity to the petitioner to produce the neces....