COMMNR. OF CENTRAL EXCISE, JAIPUR vs M/S. SUPER SYNOTEX (INDIA) LTD. .

The Supreme Court addressed appeals under Section 35L of the Central Excise Act, 1944, concerning the deduction of excise duty related to sales tax not fully paid to the State. The Court held that the assessee-manufacturers were entitled to claim deductions for sales tax collected but not paid, establishing that such deductions are permissible under the Act. The judgment clarified the interpretation of assessable value in relation to excise duty, ultimately ruling in favor of the assessee-manufacturers regarding the deductions claimed.