2002 (2) TMI 621 - AT - Central Excise

Summary

Appellant Spectrum Paints Pvt. Ltd. appealed against order confirming demand of Rs. 1,84,915 under Central Excise Act, 1944 for non-inclusion of handling charges in assessable value. Appellant argued that charges were for freight, cartage, etc., not additional consideration. Tribunal found no mention of sale from Delhi godown in show cause notice. Orders set aside, appeal allowed.