D.C. Mandal, Member (T)

1. By this appeal, the appellants have challenged the Order-in-Appeal passed by the Collector of Central Excise (Appeals) confirming the Order-in-original C. No. V/17/17/37/82 dated 13.4.1983 passed by Assistant Collector of Central Excise, Madras.

2. The facts of the case in brief, are that the appellants manufacture, inter alia, printed cartons, shells, bulls and printed cut outs for cigarette packets. They submitted 3 price lists dated 5.9.1982, 5.9.1982 and 6.9.1982 respectively declaring the value of their products under Section 4 of the Central Excises and Salt Act, 1944 and claiming deductions therefrom on account of "cost of durable and returnable corrugated fibre cardboard containers." The Assistant Collector of Central Excise, Madras III Division disallowed the deductions claimed by the appellants. An appeal filed against that order was rejected by the Collector of Central Excise (Appeals) by the impugned order.

3. The appeal filed before the Collector (Appeals) was on the same ground as before the Assistant Collector. But during the hearing before the Collector, the appellants introduced a new ground that as per the judgment of the Supreme Court