(1) THE point raised in this group of two appeals and a writ petition is covered in favour of the assessees by a judgment of this Court in M/s Sidhosons v. Union of India. The assessees have manufactured the excisable goods for the buyers who are owners of the respective brand names. The buyers have in turn sold the said goods to their wholesale dealers under their brand names. (2) THE assessees contend that in making computation of the excise duty leviable on them, the price fetched by the sales made by them (the assessees-manufacturers) to the owners of the brand names under their respective agreements should be taken as the basis. The excise authorities on the other hand contend that the price fetched by the brand owners to their wholesale dealers should be the basis for computation. In Sidhosons case we have upheld the contention of the assessees and repelled that of the excise authorities on the reasoning reflected in the following passage : THE enhancement in the value of the goods by reasons of the application of the brand name is because of the augmentation attributable to the value of the goodwill of the brand name which does not belong to the manufacturers and which added market value does not accrue to the petitioner company or go into its coffers. It accrues to the buyers to whom the brand name belongs and to whom the fruits of the goodwill belong. Excise duty is payable on the market value fetched by the goods, in the wholesale market at the factory gate manufactured by the manufacturers. It cannot be assessed on the basis of the market value obtained by the buyers who also add to the value of the manufactured goods the value of their own property in the goodwill of the brand name. (3) WE, therefore, allow these appeals and the writ petition and direct that the respondents shall levy excise duty on the basis of the price charged by manufacturers to the buyers under the agreement of sale and not on the basis of the price charged by the latter to their wholesale dealers for the goods under the brand name owned by them. In cases where the excise duty has already been computed on the incorrect basis and has been collected from the assessees concerned, it shall be refunded to the concerned assessees within six months from today. (4) THE appeals and Writ Petition are disposed of accordingly. There will be no order as to costs.