1976 (2) TMI 34 - CGOVT - Central Excise

Summary

The Government of India rejected the revision application of petitioners who sought a refund for excess excise duty paid on motor vehicle trailers fitted with I.C. engines. The Government stated that the duty relief applied only to motor vehicles, not trailers, and that the assessable value was correctly determined at the time of clearance. The order-in-appeal was deemed correct in law and based on the facts of the case.