2000 (4) TMI 143 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai decided a case where appellants were not present. The issue was about disallowing gifts given by assesses to dealers. The Tribunal allowed discounts on goods manufactured by assesses but disallowed discounts on goods not manufactured by them. The Tribunal held that discounts for damaged goods were allowable. The appeal was allowed partially, and proceedings were remitted for re-determination of duty.