2002 (12) TMI 391 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant company regarding the denial of benefits under Notification No. 83/83-C.E. due to exceeding clearances value. The tribunal found that certain charges were wrongly included in the aggregate value of clearances, and the appellant's contention was accepted. The tribunal set aside the demand of duty and penalty imposed on the appellant company.