2008 (7) TMI 960 - HC - Central Excise

Summary

The High Court of Bombay rejected the appeal regarding levying duties under Section 11D of the Central Excise Act. The Tribunal ruled that for Section 11D to apply, there must be a sale, which was not proven in this case. The appellant's argument about increased value of goods due to processing was not considered as it was not raised before the Tribunal. The appeal was rejected as no new legal questions arose.