1997 (6) TMI 190 - AT - Central Excise

Summary

The judgment relates to appeals E/3638/89-A and E/3639/89-A regarding short levy of cess and refund claim of excess cess. The Tribunal found that the excise duty element of the price should be deducted in arriving at the assessable value for the computation of cess. As a result, the demand for short levy was not justified, and the refund claim was justified. The decision of the Assistant Collector was incorrect, and the decision of the Collector (Appeals) was correct. The appeals were dismissed.