1998 (4) TMI 312 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta overturned the Collector's decision to impose duty and penalty on the appellants for freight charges. The Tribunal agreed with the appellant's argument that excise duty is not applicable to transportation charges. The Tribunal found that the impugned order was not valid and allowed the appeal, providing relief to the appellants.