1999 (11) TMI 67

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....nder the provisions of the Industries (Development & Regulation) Act, 1951. Section 9 thereof states that there may be levied and collected as a cess for the purposes of the said Act on all goods manufactured or produced in any such scheduled industry as may be specified in this behalf by the Central Government by notified order a duty of excise at such rate as may be specified in the notified ord....

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....unal was in error. In learned Counsel's submission, 'value' for the purposes of the assessment of duty under the Central Excise Act does not include excise duty, sales tax and other taxes only by virtue of the express provision in that behalf in Section 4(4)(d)(ii) and that, therefore, excise duty and sales tax are to be taken into account in arriving at the assessable value for the purposes of im....