1995 (11) TMI 375 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed three appeals by the department regarding factory sales being lower than depot sales. The tribunal upheld the Collector (Appeals) decision that factory gate sales price is genuine and should be used to determine value under Section 4 of the Central Excises and Salt Act. The department failed to prove that factory gate sales were not genuine, so the appeals were dismissed.