2000 (9) TMI 461 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of the appellant who manufactured goods on job work basis. The Collector (Appeals) had added a profit margin, but the Tribunal set aside this decision, stating that the profit margin was already included in the quotation for job charges. The issue of computing notional profit remains unresolved. The Tribunal referred to a previous judgment where it was held that the department must disprove the claim that profit margin was already included in the job charges.