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2009 (4) TMI 391 - CESTAT, BANGALOREValuation- The appellants are the manufacturers of Biscuits falling under Sub-heading No. 1905.11 of the Schedule to the Central Excise Tariff Act, 1985. In April, 1980, the appellants filed price lists claiming deduction of secondary packing, selling expenses and freight from their sale price, for determination of assessable value. As these deductions were not accepted by the Department, the appellants have started paying duty provisionally from 25-4-1980 on the assessable values claimed by them in terms of Rule 9B of the Central Excise Rules, 1944. Having failed to get the desired deductions on account of post-manufacturing expenses from the Department, the appellants have filed a W.P. No. 9270/81 in the Hon’ble Andhra Pradesh High Court, requesting the Hon’ble Court to issue an order directing the Department to approve the price lists as filed by them. Held that- the lower authorities have erred in not following the direction of the Tribunal. In view of this we hold that the impugned order is not sustainable and is liable to be set aside and we do so. Appeal is allowed with consequential relief if any.
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