Digvijay Cement Co. Ltd. vs Collector Of Central Excise on 30 October, 1996
In Synthetic Detergents Ltd. v. Collector of Central Excise, Cochin -1987 (30) E.L.T. 954 (Tribunal) the view taken by the Collector that the amount of duty collected from customers and not paid to the Government should form part of the assessable value of the goods as amount of duty element should form part of the value of the goods and it is not the amount of duty deductible in terms of Section 4(4)(d)(ii) of the Act was upheld.