1997 (12) TMI 408 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi heard a case where an appellant was found to have suppressed development charges in the assessable value of self adhesive tapes, leading to evasion of duty. The Tribunal upheld the demand of duty and penalty imposed, citing similar cases where additional processes enriched the value of goods and should be included in the assessable value. The appeal was dismissed. (Case Citation: 1997 (12) TMI 408 - CEGAT, COURT NEW DELHI)