RALLIS INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this Petition, the Petitioners are challenging the legality and validity of the order dated 4th august 1984 passed by the Assistant Collector, Central Excise, Bombay, under which the petitioners' claim for certain deductions on account of the same being post manufacturing expenses has been rejected. Since, however, the matter has now to be sent back to the Assistant collector, only a few facts may be stated as under :-

(2.) THE First Petitioner Company manufactures table fans. In respect of the said articles of manufacture, they had submitted certain price-lists. In the light of the Judgments of the Supreme court, the Petitioner Company submitted the amended price-lists and claimed deduction for the period commencing from 1st September 1971. The deductions claimed were on account of :

(3.) THIS writ petition was filed in June, 1981. At the stage of admission, certain ad-interim orders were passed. Subsequently, in the light of the Supreme Court Judgment in the case of Union of india and Others etc. v. Bombay Tyres International Ltd. etc.- 1983 (14) ELT 1896 (S. C. ). Pendse j. passed an order on 14th December 1983 directing the Assessing Authority to permit the petitioners to submit their statements of deductions and amendments in respect of the price-lists already filed. The Assessing Authorities were directed to consider the Petitioners' claim for deductions under the Headings :-