1996 (9) TMI 288 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi consolidated two appeals regarding the quantification of cess payable by manufacturers of excisable products. The Tribunal held that central excise duty must be deducted from the cum-duty price to determine the amount of cess payable under Section 9 of the Industries (Development and Regulation) Act, 1951. This decision was based on the Explanation to Section 9(1) of the Act and a previous Tribunal ruling in Tata Engineering & Locomotive Co. Ltd. v. Collector of Central Excise, Patna. The appeals were dismissed.