TMI Blog1989 (5) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... an and A.M. Ahmadi, JJ. [Order]. - The Assistant Collector of Central Excise, Nasik, vide his order dated 19th March, 1981 rejected the appellant's contention that post-manufacturing expenses of 14.4% on gasket and 6% on piston rings were deductible in arriving at the assessable value of the goods covered under Tariff Item No. 34A on the basis of the price lists 89 and 90 both dated 16th May, 1980. The Assistant Collector was of the view that the value for the purposes of collection of central excise duty 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of delivery would also be deductible. After the said pronouncements certain format orders were passed in pending cases. In accordance with such format orders price lists were amended and fresh orders were passed by the concerned authorities. One such format order became the subject-matter of the decision Union of India v. Madras Rubber Factory Ltd. - AIR 1987 SC 701 whereby this Court expanded the list of deductible post-manufacturing expenses. It is significant to note that after the aforesaid decisions, 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 appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, retained the language of the draft orders. The format order will read as under : ORDER 1. The judgment of the High Court, insofar as it disallows post-manufacturing expenses contrary to the order of 9th May, 1983 and the judgment dated 7th October, 1983 in the case of Bombay Tyres International Limited (supra) as clarified by the order dated 14th December, 1983 and the judgment dated 20th December, 1986 in Union of India v. M.R.F. Ltd. will stand set aside. The subsequent assessments made on the basis of the 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or allowed to the assessee. 3. (a) The assessing authorities will file in this Court the orders of assessment along with copies of statements of deductions/amendments and the price lists which the assessees may file before the assessing authorities. Copies of such other documentary evidence which the assessees file before the assessing authorities will be filed by the assessees before this Court in the event of their requiring such copies at the time of hearing. (b) The amount/amounts 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 Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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