1999 (11) TMI 500 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi addressed the issue of soap stock valuation. The appellant argued that the valuation by Central Excise authorities was incorrect due to an error in pricing raw materials. The tribunal found errors in the original order-in-original, including the lack of duty amount indication. The tribunal set aside the impugned orders and remanded the matter for re-consideration by the original authority to correct errors in cost calculation. The appellant was granted an opportunity to present their case without pre-deposit requirement.