2002 (12) TMI 465 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore overturned a duty demand of over Rs. 1,00,000/- on the basis that prices to different classes of buyers are acceptable for assessing goods for Central Excise duty. The tribunal found that the original duty payments made by the appellants on the sale prices to northern dealers were correct, and the additional demand had no legal or factual basis. The appeal was allowed in favor of the appellants.