2001 (1) TMI 418 - AT - Central Excise

Summary

The appellate tribunal dismissed the Revenue's appeal regarding the valuation of sanitary goods cleared with another person's brand name. The tribunal found no evidence to support the Department's contention of a direct interest between the parties involved. The tribunal upheld the Commissioner's decision that the assessable value should be based on the price of the goods sold by the present appellants, not the brand name owner. The appeal was dismissed as no interference was deemed necessary.