1999 (5) TMI 179 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal for a refund related to the valuation of a second-hand car. The appellant claimed deduction for registration tax from Hong Kong, which was not presented as evidence before the lower authorities. The Tribunal remanded the case for reconsideration, stating that the missing evidence needed to be examined for a proper decision.