1996 (3) TMI 366 - AT - Central Excise

Summary

The appeal filed by the Department against the impugned Order passed by the Collector of Central Excise (Appeals), Madras was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld that the ex-factory price should be the basis for determining the value of goods, even with reference to depot sales, as per the Supreme Court's decision in the case of Indian Oxygen Ltd. v. Collector of Central Excise.