1998 (11) TMI 395 - AT - Central Excise

Summary

The appeal was against a decision where the Collector (Appeals) directed the Assistant Collector to adopt a pattern indicated in an earlier order. The case involved manufacturers of paints and varnishes claiming deductions from the price for various expenses. The Department contended insufficiency of evidence and unjust enrichment due to discounts. The Tribunal upheld the Collector (Appeals) order based on a judgment by the Bombay High Court, dismissing the appeal by the Department.