Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Assessable value – Captive consumption – Profit margin – cost of production and notional profit to be added, are to be determined before deciding whether there is any shortfall of duty – Case remanded for fresh decision considering costing principles laid down in Cadbury’s case [Central Excise (Valuation) Rules, 1975, Rule 6(b)(ii)]