1995 (11) TMI 258 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the department against the order-in-appeal passed by the Collector (Appeals), Madras. The issue was whether removal of excisable goods to consignment agents for sale could be treated as sale to such agents. The Tribunal held that the assessable value is determined with reference to the price at which the goods are sold at the factory gate to independent buyers. The Tribunal found no infirmity in the order and dismissed the appeal. (Case citation: 1995 (11) TMI 258 - CEGAT, New Delhi)