1996 (6) TMI 261 - AT - Central Excise

Summary

The judgment concerns the addition of profit for goods captively consumed. The Assistant Collector added 9.03% as profit margin, but the Collector (Appeals) suggested using the profit shown in the Balance Sheet, which was 6.7%. The Tribunal upheld the Collector (Appeals) decision, dismissing the Department's appeal. (Case Citation: 1996 (6) TMI 261 - CEGAT, NEW DELHI)