1997 (1) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding central excise duty exemption under Notification No. 128/77. The appellant collected excess duty from buyers, leading to a demand for differential duty. The Tribunal upheld the demand, stating that the effective rate of duty, not the tariff rate, should be deducted from the cum-duty price. The appeal was dismissed.