Dismissing the appeal the Court held that when the assessee itself had accepted the cost at Rs. 2.175 the authorities had rightly concluded since it was based upon the assessee’s representation itself. According to the assessee itself some value had to be ascribed to the detachable warrants and when such cost was accepted and agreed to at Rs. 2.175 which had led the Commissioner (Appeals) to pass the order his order had been rightly affirmed by the Tribunal. No error had been committed and its order affirming the order of the Commissioner (Appeals) need not be interfered with. (AY. 1993-94)