2005 (6) TMI 392 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, an assessee under Central Excise Act, who claimed commission as deduction from the assessable value for removal of goods on stock transfer. The tribunal found no reason to impugn the assessments and duty payments as the value on which duty was assessed remained the same in all types of removal. The appeal was allowed.