JUDGMENT

B.P. JEEVANREDDY, J.-

Leave granted in SLPs (C) Nos. 10108 of 1980 and 4041 of 1981.

2. Having enunciated the principles governing the interpretation of Section 4 of the Central Excises and Salt Act, 1944 as it stood before andafter the Amendment Act XXII of 1973 in Union of India v. Bombay Tyre International Ltd. (1984) 1 SCC 467, this Court (the Bench comprising P.N. Bhagwati, R. S. Pathak and A.N. Sen, JJ.) took up individual cases for disposal on 3-5-1984. The appeals and petitions were allowed under what are called "format orders" and the matters remitted to assessing authorities with a direction to quantify and redetermine the permissible deductions in accordance with the law enunciated by them in their opinion in Bombay Tyre International (1984) 1 SCC 467 as clarified in Union of India v. Bombay Tyre International (P) Ltd. (1984) 17 ELT 329 (SC) Certain other directions were also given with respect to the manner in which the assessing authorities were to proceed in the matter of determining the value to which it is not necessary to refer at this stage. The Assistant Collectors (Central Excise) accordingly passed orders allowing certain claims for deductions and reject