1998 (1) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal as the Department failed to raise the issue of additional consideration in the show cause notice regarding the assessable value of Voltage Stabilisers sold to M/s. Prompt India by the manufacturer with the brand name "V Guard." The Tribunal found that the appeal had no substance and upheld the decision of the Assistant Collector and Collector (Appeals).