1991 (7) TMI 385 - AT - Central Excise

Summary

The Appellate Tribunal ITAT NEW DELHI ruled that 'Dharmada' charged by assessees should not be included in assessable value under Section 4 of the Central Excises & Salt Act, 1944. The appeals of the Collector were dismissed based on the earlier judgment of the Tribunal in the case of M/s. Mohan & Co. Cross objections were also dismissed as not maintainable.