- (1.) The appellant is engaged in the manufacture of Plywood. Resin excisable under Tariff Item 15a (1 of the Central Excise Tariff is used inthe production thereof. No doubt the said item is used for captive consumption only. The appellant on being so required by the Excise Department submitted a classification list classifying the said item under Tariff Item 15a (1. The Revenue demanded excise duty on the said item so classified. The learned counsel for the appellant raised two contentions before us, namely, (i) Whether the product classified under Tariff Item 15a (1 was marketable and (2 whether the enhanced rate taken by the Revenue was unreasonable. So far as the first question is concerned, no such contention was raised before the tribunal and, therefore, the learned counsel very fairly did not press it before us. However, so far as the second contention is concerned, we find that in the rate shown by the appellant the Department had added 5% by way of establishment charges and 10% by way of profits in the first appeal and 5% only in the second appeal. We do not think that in exercise of our appellate jurisdiction we would interfere with such a contention relating to the working out of the correct rate on which excise duty should be calculated. These are questions decided on available market factors at the relevant point of time and do not call for interference by us unless the same is shown to be grossly unreasonable and wholly unsustainable. We, therefore, do not see any merit in these two appeals and dismiss the same with no order as to costs.;