2001 (8) TMI 408 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants engaged in manufacturing Excavator Loaders, stating that duty demand and penalty were not sustainable as no evidence was provided to prove that after sale service expenses were not included in the assessable value of the goods. The impugned order was set aside, and the appeal was allowed.