1998 (1) TMI 233 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi confirmed a demand of Rs. 4,81,888.02P by holding that Special Excise duty cannot be deducted for arriving at the assessable value. The Tribunal partially allowed the appeal, limiting the demand to a period of six months. The appellant company changed its name from M/s. Hoechst India Limited to M/s. Hoechst Marion Roussel Limited.