1998 (2) TMI 251 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi allowed the appellant to raise a new contention regarding the consideration of actual audited figures even when they are more than provisional figures. The lower authority had directed to consider actual figures only when they are less than provisional figures. The appellant was directed to raise this contention. (Case: 1998 (2) TMI 251 - CEGAT, New Delhi)