2002 (5) TMI 423 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of an appellant challenging Order-in-Appeal No. 757-C.E./DLH/2001, held that the sale took place at the factory gate based on the purchase contract terms, setting aside the impugned order and ruling in favor of the appellant. The decision was influenced by a previous ruling in M/s. Associated Strips Ltd. & Anr. v. CCE, New Delhi.