1998 (8) TMI 377 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of metal containers, stating that the cost of cardboard cartons provided by buyers should not be included in the assessable value. The appellant was entitled to a refund of excise duty paid. The Tribunal upheld the remand order passed by the Collector (Appeals) for fresh consideration on the grounds of limitation and unjust enrichment. The appeal was disposed accordingly.