COLLECTOR OF CENTRAL EXCISE Vs. PANCHMUKHI ENGG. WORKS

JUDGEMENT

(1.) SINCE a common issue is involved in all the three matters, a common order is being passed.

(2.) THE question involved in these cases is whether the 'Dharmada' charged by the assessees, i.e. respondents herein should be included in the assessable value under Section 4 of the Central Excises and Salt Act, 1944 or not.

(3.) SHRI V.K. Jain, learned SDR for the appellant -Collector has urged that 'Dharmada' is compulsorily paid by the customers of the assessees, and, therefore, it must form part of the assessable value under Section 4. There is no option that the customers are not to pay Dharmada. In that view, he submits that Dharmada would form part of the assessable value of the goods.