1987 (2) TMI 366 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of tyre manufacturers for a refund claim based on the actual sale price of O.E. Tyres. The Tribunal set aside the rejection of the claim and directed that the benefit of reduced sale prices should be given to the appellants upon finalization of provisional assessments, subject to verification of the correlation between the originally assessed and sold tyres.