ORDER

Both these appeals are against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 28th March, 2002.

2. In Civil Appeal No. 3641 of 2002, the question as to whether the extended period of limitation under Section 11-A of the Central Excise Act, 1944 can be invoked also arises. In the view we are taking, it is not necessary to decide that point.

3. The question for consideration in both these appeals is whether in cases where a manufacturer includes equalised freight in the price of the goods and sells the goods all over the country at a uniform price, the Department is entitled to compute value by including the cost of transportation from the factory to the depot. This question was decided by this Court in the case of Union of India & Ors. Etc. Etc. v. Bombay Tyre International Limited Etc. Etc. reported in 1983 (14) E.L.T. 1896 (S.C.). It was thereafter confirmed in the case of Government of India v. Madras Rubber Factory Limited reported in 1995 (77) E.L.T. 433 (S.C).

4. Thereafter with effect from 28th February, 1996, amendments were brought about in Section 4 of the Central Excise Act, 1944. The amended Section reads as follows :-

"Sect