2002 (10) TMI 386 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled on appeals regarding includibility of interest in assessable value of goods and the permissibility of a discount of 1.5%. The assessee's appeal was allowed based on a previous decision, while the department's appeal was dismissed as the discount was considered as marginal profit and not deductable from the sale price.