TaxTMI 
TaxTMI 
1989 (5) TMI 75
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.... under the amended Section 4 of the Central Excises and Salt Act, 1944 was "the normal price at which the goods are normally sold in the course of wholesale trade for delivery at the time and place of removal". According to him the only deductions that are permissible under the said provision are the trade discounts, elements of taxes and packing charges of durable and returnable containers. The appellant challenged this decision of the Assistant Collector by a Writ Petition No. 368 of 1982 in the High Court of Bombay. The High Court, relying on the decision of this Court in Union of India v. Bombay Tyres International Limited -1983 (14) E.L.T. 1896 = AIR 1984 SC 420, concluded that administrative expenses, selling expenses and profit could....
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....ns, in subsequent cases, the Assistant Collector himself has, by his orders dated 30th September, 1985 and 20/21st July, 1988, allowed deduction of various items of post-manufacturing expenses from the assessable value in the appellant's own case. In these circumstances the decision of the High Court cannot be allowed to stand as it is. 3. After the present appeal was filed, notice was issued by this Court's order dated 14th December, 1984. On 22nd August, 1983 [4] the appeal was adjourned for two weeks as the parties desired to file a format order, it appears that thereafter several adjournments were obtained for filing the format order but the same could not be filed for want of agreement on the terms of the format order. Drafts of the f....
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....impugned judgment of the High Court are also set aside. 2. The following directions are given to the respective authorities : (a) In respect of the claim for deductions the assessing authorities shall permit the assessees to submit their statements of deductions/amendments in respect of price lists already filed for proper determination of excise duty liability taking into account the deductions that are permissible under the judgments and orders of the Supreme Court and other deductions as are otherwise allowable in law. Such statements/amendments to be filed by the assessee with the authorities by 30-6-1989. They shall also file such documentary evidence as they may be called upon to do by notice/notices issued by the assessing authori....
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....mounts admittedly payable to the Revenue on the basis of the revised statements/price lists filed by the assessee under clauses 2(a) and (b) of this Order will be paid over by the assessee to the Revenue subject to the assessee's right to approach this Court within four weeks for the payment of any such admitted amount by such instalments and subject to such conditions which this Court may fix. (c) All final orders including orders for payment of the demands and the time within which the amounts are to be paid and all incidental, consequential and supplementary matters (including payment of interest) will be determined and decided by this Court, liberty being given to the respective parties to make....