1998 (3) TMI 290 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding duty payable on toaster parts. The respondent, a toaster manufacturer, was consuming parts internally without paying duty. The Department issued a notice for duty payment under Rule 6(b)(i) of the Central Excise Rules. The respondent argued duty should be paid under Rule 6(b)(ii). The Additional Collector partially upheld the respondent's argument. The Department appealed, claiming duty should be based on the price under Rule 6(b)(i) if available. The Tribunal remanded the case for further verification as it was unclear if the respondent had sold goods to wholesalers during the relevant period. The case was sent back for a fresh decision.