2000 (6) TMI 189 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on deductions from the assessable value under Section 4 of the Central Excise Act. Special discounts, additional discounts, free supplies, and interest on receivables were allowed as per relevant court decisions. Discounts on expiry dates and interest on stocks were not allowed. Both the Revenue and the assessee's appeals were partly allowed.