( 1 ) THE Writ Appeal is at the instance of the petitioner in the Writ Petition seeking to quash the order No. 1586/73 dated 21-11-1973 of the Government of India, Ministry of Finance confirming the orders of the Controller of Central Excise and Superintendent of Central Excise. The Writ petition is concerned with the validity of levy of excise duty on freight charges, cost of packing material and regulator for the fan and also deduction of permissible discount to determine the assessable balance for determination of excise duty. The petitioner claimed that the freight charges should not form part of assessable value for the purpose of excise duty. The Collector negatived this claim on the ground that the equalised freight is an element of cost and as such no abatement can be given under section 4 of the Central Excises Act. This order was confirmed in the appeal as well as in the Revision by the Government. The learned signal judge held that as the procedure of equalised freight is adopted, the petitioner is not entitled for deduction of the freight charges. So far as packing material is concerned, the primary authority viz. , the Collector held that the petitioner di