( 1 ) THE petitioner is manufacturer of vacuum cleaners. The case of the petitioner is that it manufactures certain items as part of the vacuum cleaners whereas the other parts and accessories known as optional accessories are purchased from the market and so such accessories are never manufactured within the factory premises of the petitioner nor they are cleared from the factory premises as such they are not excisable goods nor the value of such products can be added for assessing the value of the product for the purposes of levying the excise duty. According to the petitioner this position has been upheld by the order of the Central excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal Nos. E/676/94-A and e/1647/94-A, dated 5-2-1996 1996 (83) E. L. T. 334 (Tribunal ). According to the petitioner the tribunal had come to a finding of fact that extra numbers of bags in excess of one supplied along with the machine duly fitted will not be its component parts and they do not form part of the assessable value. The said order was passed for the period August, 1992 to January, 1993.

( 2 ) MR. Sudhir Chandra appearing for the petitioner submits that for the p