1999 (9) TMI 201 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA ruled in favor of the appellants, stating that the department's contention that factory gate prices were lower than depot prices was incorrect. The Tribunal referred to a previous case and the judgment in the case of Indian Oxygen Ltd. to support their decision. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.