JUDGMENT : The short dispute between the parties is regarding the deduction of certain discounts and rebates in the computation of the market value for purposes of excise duty. The Tribunal has disposed of the matter by remanding it to the Asstt. Collector for being reconsidered in the light of the Supreme Court judgments in the Bombay Tyre International case and the case of Asstt. Collector of Central Excise v. Madras Rubber Factory Ltd. & Ors. - 1987 (27) E.L.T. 553 . In this view of the matter there is no reason to interfere with the order of the Tribunal. 2. Counsel for the appellant, however, submits that the Tribunal has made an observation in its order that "there can be no question of averaging" the deductions claimed under this head. According to him, such averaging is permissible in the light of the Supreme Court judgments referred to above. The learned Addl. Solicitor General, appearing on behalf of the Union of India, however contests this; according to him, the averaging is not permissible in the light of the decisions cited above but he has no objection to the issue being agitated before the Assistant Commissioner. In this view, this question is also left open to the Asstt. Collector to discuss and decide in the light of the above and other judgments of this Court and other courts and in accordance with law. It is therefore not necessary to discuss at this stage. With these observations, this appeal is disposed of. Appeal disposed off.