2001 (6) TMI 551 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a department's appeal against a decision made by the Commissioner of Central Excise (Appeals) in Nagpur. The appeal was restricted to three points: quantity discount, handling expenses, and interest on finished goods in stock. The Tribunal decided in favor of the assessee on the quantity discount point based on previous Supreme Court rulings, but against the assessee on handling expenses and interest on finished goods in stock. The matter was remanded to the assessing authority for re-quantification based on the Tribunal's decision.