1996 (3) TMI 335 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the department's appeal against the Collector of Central Excise's order regarding the addition of 15% profit to the price of pre-stressed cement concrete poles supplied to Gujarat State Electricity Board. The Tribunal upheld the Collector's decision that the added profit was not justified as the price was normal and contracted between unrelated parties. The appeal was dismissed, and the cross objections were also disposed of accordingly.