2002 (8) TMI 192 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the Revenue's appeal regarding assessable value determination based on balance sheet figures. The Tribunal found that the figures in the balance sheet included resale figures and were supported by purchase and sales invoices, with no evidence provided by the Department to prove otherwise. The appeal was dismissed due to lack of substantial evidence. (2002 (8) TMI 192 - CEGAT, BANGALORE)