2000 (9) TMI 338 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld that the value for cess under the Paper and Paper Board Cess Rules, 1981 should be based on the value defined in Section 4 of the Central Excises and Salt Act, 1944. The Supreme Court's ruling clarified that this definition applies to the computation of cess. The appeals challenging this decision were dismissed.