2001 (12) TMI 296 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed appeals E/1469-1471/2001-A based on previous decisions. However, in appeals E/1466-1468/2001-A, the tribunal allowed the appellant's claim for deduction of transport expenses from depot to customer's premises, overturning the lower authorities' decision. The tribunal found the appellant's reasoning supported by the Chartered Accountant's statement and set aside the duty demands and penalties.