1990 (11) TMI 277 - AT - Central Excise

Summary

The appellants manufactured Iron Wire nails and sold them at their depot in Vijayawada. The department demanded duty on the excess value of goods sold. The appellants argued that the value for exemption should exclude sales tax paid. The tribunal ruled in favor of the appellants, stating that the penalty imposed was unjustified as there was no violation of rules. The appeal was allowed, and the lower authorities' orders were set aside.