2002 (4) TMI 301 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted a stay application concerning the recovery of duty on yarn captively consumed. The Assistant Commissioner found no comparable goods for assessment, which was not challenged by the Revenue. The Tribunal upheld the stay, citing legal precedent that there should not be two different values for assessment of identical goods when a normal price at the factory gate is available.