2002 (1) TMI 802 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai addressed the inclusion of denaturing agent cost in assessable value of spirits manufactured by the appellant. The Commissioner (Appeals) confirmed inclusion of denaturing cost and imposed a penalty of Rs. 1.50 lakhs. The appellant did not dispute the inclusion of denaturing cost but contested the penalty. The Tribunal confirmed duty payment in one appeal and set aside the penalty in another appeal. Appeal E/1616/96 was dismissed, while Appeal E/3074/00 was allowed in part.