URGENT!!!! I require a Excise Case Law details

In this particular case, the Tribunal held that SSI exemption limit has to be calculated separately for each manufacturer. It cannot be clubbed with the turnover of another independent manufacturer, who was using the premises in which the present unit is running.

Another issue decided is that the marketing charges of the downstream product cannot be included in the value of base product- the product is to valued in the form it leaves the factory.