1997 (9) TMI 307 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of CF Hydrocarbon of Methane, in a case involving different price lists for sales to independent wholesale dealers and industrial consumers. The Tribunal held that the prices charged from industrial consumers cannot be used to determine the assessable value for sales to independent wholesale dealers. The orders confirming duty demands were set aside, and the appeals were allowed. (Citation: 1997 (9) TMI 307 - CEGAT, New Delhi)