D.N. Lal, Member (T)

1. This appeal has been filed by the Revenue against the order dated 18-4-84 passed by the Collector of Central Excise (Appeals), New Delhi. By the said order, the learned Collector (Appeals) has allowed to the respondents the benefit of the deduction of freight element for movement of the goods from the factory gate to the closest delivery point.

2. The contention of the learned JDR is that Notification No. 120/75-CE, dated 30-4-75 is a parallel mode of determination of the assessable value of excisable goods vis-a-vis their valuation under Section 4(a) of the Central Excises and Salt Act 1944 (hereinafter to be referred to as Act). He invited our attention to an order of this Tribunal reported as MANU/CE/0195/1984 : 1985 (19) ELT 326 (Kunal Engineering Co. Ltd. v. Collector of Customs Central Excise, Madras). In this order it was held that a manufacturer, whose goods were classifiable under Item 68 of C.E.T. can determine his duty liability either with reference to the invoice price vide Notification No. 120/75-CE or avail himself of the mode of valuation set out under Section 4(a) of the Act. We have again read our order passed in the case of Kunal Engi