1998 (2) TMI 270 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected an adjournment request and ruled in favor of an appellant engaged in the manufacture of fruit juice, stating that rental charges for dispensers cannot be part of the assessable value of the fruit juice. The Tribunal set aside the demand for duty on hiring charges and allowed the appeal. (Case citation: 1998 (2) TMI 270 - CEGAT, New Delhi)