1997 (5) TMI 134 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellant in a case involving differential duty demand and penalty imposed by the Additional Collector. The Tribunal found that there was no justification for the demand as there was no deliberate suppression of the value of pipes, and the appellant was entitled to derive profit from the transportation and laying of pipes. The impugned orders were set aside, and the appeal was allowed. (Case Citation: 1997 (5) TMI 134 - CEGAT, New Delhi)