2001 (12) TMI 111 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. I, New Delhi allowed an appeal against the Order-in-Appeal passed by the Commissioner (Appeals) regarding deductions claimed by appellants for rent on containers and cost of transportation. The Commissioner of Central Excise dropped the proceedings and directed finalization of assessment, which was not challenged by the Revenue. The impugned order was set aside, and the appeal was allowed.