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1999 (3) TMI 100 - AT - Central Excise
Extract:
.......spect of the differential price in terms of the Section 4 (1) read with Section 4 (4)(d)(ii) of the Central Excises Act, 1944, the amount of duty demanded could not be abated from the sale price. The question posed to this Bench as set-out in the beginning of the order proposed by the ld. Member (T) (now Vice President) is answered in the negative.