2004 (2) TMI 63

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....ssessable value for purposes of excise duty would include the value of fans as well as regulators. The case put forth by the appellants is that regulators are not part of the fans and the value thereof could not be included for purposes of excise duty. The second question raised is that the duty payable in the present case relates to the period from 1-1-1985 to 20-9-1986 and a show cause notice in....

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....he period 1984; that it is only in December, 1984 it filed revised price lists expressly stating that the goods manufactured by them are ceiling fans complete, but excluding regulators having been purchased from other manufacturers. The appellants have produced before us a set of price lists which, however, had not been produced either before the original authority or before the Tribunal. 4. In....