1999 (1) TMI 99 - AT - Central Excise

Summary

The appellate tribunal in New Delhi allowed the appeal challenging the order of the Commissioner of Central Excise, Meerut regarding deductibility of charity amounts shown in invoices of a manufacturer. The tribunal referred to a Supreme Court decision stating that charity amounts collected from customers do not form part of the normal price and cannot be added to the assessable value. The appeal was allowed based on this reasoning.