1998 (1) TMI 353 - AT - Central Excise

Summary

The judgment considered whether a concession under Notification No. 30/79 should be deducted in determining the effective rate of duty under Section 4(4)(d)(ii) of the Central Excise Act. The Tribunal held that the concession should not be deducted, following Supreme Court decisions in similar cases. The appeal was dismissed. (Case citation: 1998 (1) TMI 353 - CEGAT, NEW DELHI)