2001 (4) TMI 424 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the Appellants, who were accused of including the cost of couplers in the price of PVC pipes supplied to State Governments. The Tribunal found no evidence that the Appellants sold couplers separately, so they overturned the duty demand and allowed the appeal. (Case citation: 2001 (4) TMI 424 - CEGAT, Kolkata)