1997 (12) TMI 309 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where the respondent, engaged in manufacturing and selling television sets, was found to be collecting extra amounts as after-sales service charges. The Collector of Central Excise had dropped the demand for duty, but the Tribunal found that the respondent had not provided sufficient evidence to support the claim that the second year's service was optional. The Tribunal set aside the Collector's order and remanded the case for further review, giving the respondent a chance to produce necessary documents and have a personal hearing. The appeal was allowed.