1989 (8) TMI 210 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi, in 1989 (8) TMI 210, dealt with the value of goods obtained and disposed of by the appellants under Rule 196A. The Department argued for duty payment based on the higher sale value, but the Tribunal ruled in favor of the appellants, citing precedents M/s. Tata Engineering and Locomotives Ltd. and M/s Ashoka Leyland Ltd. The appeal was allowed, granting relief to the appellants.