1987 (6) TMI 155 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the impugned order of the Collector of Central Excise (Appeals), confirming the demand raised under Rule 10 of the Central Excise Rules, 1944 under Section 11A of the Central Excises and Salt Act, 1944. The Tribunal also affirmed the inclusion of excise duty recovered from customers but not paid to the Government in the assessable value of excisable goods. The appeal was dismissed as the impugned order was found to be in accordance with the law.