1990 (6) TMI 192 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved whether the assessable value of soap and vegetable products should be revised to include a rebate on Excise Duty not passed on to consumers. The Tribunal set aside the previous orders and remanded the matters for fresh consideration, citing a previous order and a Supreme Court directive. The appeals were allowed, and the Assistant Collector was directed to reassess the assessable value in accordance with the circular mentioned in the Supreme Court judgment.