1997 (3) TMI 430 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeals regarding the addition of 1% charity collection to the assessable value of excisable goods. The Tribunal held that without evidence showing the charity amount is not retained by the respondent, it cannot be included in the assessable value. The decision was based on precedent cases. (Citation: 1997 (3) TMI 430 - CEGAT, New Delhi)