1997 (4) TMI 362 - AT - Central Excise

Summary

The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi. The appellant, a factory of Maharashtra State Electricity Board, was required to pay differential duty for not including a margin of profit in the assessable value of PCC Poles. The Tribunal determined a 10% margin of profit and dismissed the appeal, stating that there could be a margin of profit if the PCC Poles were sold.