2001 (9) TMI 282 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore heard 14 appeals by M/s Tata Telecom regarding a dispute over differential rate of duty. The appellants argued that the assessable value should be based on factory gate price, not depot price. The Tribunal found that the issue of factory gate price approval was not adequately addressed and remanded the matter for re-consideration by the adjudicating authority.