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I.J.RAO, S.V.MARUTHI
Hindustan Lever Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
S.V. Maruthi, Member (J)
1. These 11 appeals are disposed of by a common order as the issue involved is common to all the appeals.
2. The appellants manufacture Soaps, Detergents, Tooth pastes, Cosmetics & Toilet preparations. They filed price-lists No. 11/78,21/78, 22/78, 23/78,24/78,12/78 in all 11 price-lists. In the price-lists they claimed post-manufacturing expenses on the ground that the assessable value for the purpose of Section 4 should be on the basis of manufacturing cost and manufacturing profit. The Asstt. Collector rejected their claim for deduction of post manufacturing expenses. On appeal the Appellate Collector rejected their appeals, against which the present appeals are filed. Appeal No. 356/79 was filed as a revision before the Central Government which was transferred to this Tribunal on its constitution. Similarly, Appeal No. 199/82 was filed as revision before the Central Government which was transferred to this Tribunal on its constitution.
3. Mr. Lodha, counsel for the appellants submitted that the appeals should be remanded to the Asstt. Collector for consideration afresh of the eligibility of deduction in the light of the judgment of the Supreme Court i
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