2002 (12) TMI 291 - AT - Central Excise

Summary

The legal judgment by the Appellate Tribunal CEGAT, New Delhi involved whether M/s. Rama Phosphates Ltd. are liable to pay duty on tin plates found short in their factory and if the assessable value of tin containers was correctly determined. The Appellants manufacture tin containers exempted from duty under Notification No. 10/96-C.E. The Tribunal ruled that since the tin containers are exempted from duty, there is no liability for shortage of tin plates or incorrect valuation, and the appeal was allowed.