1999 (1) TMI 155 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, CALCUTTA involved a dispute over duty and penalty amount. The issue was whether inputs consumed in manufacturing a final product should be included in the final product's value for duty calculation. The appellant argued in favor citing a previous Tribunal judgment. The Department disagreed, stating the final product was exempt under a different notification. The Tribunal ruled in favor of the appellant, granting an unconditional stay based on the previous Tribunal decision.