2002 (5) TMI 381 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, stating that the amount of set off received from Sales Tax authorities cannot be considered while granting deduction of sales tax payable at the effective rate from the cum-duty price of excisable goods for determining assessable value. The decision was based on a circular and advice from the Attorney General of India. The order impugned was set aside, and the appeal was allowed.