2003 (7) TMI 337 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the appellant, Castrol India Ltd., regarding the determination of assessable value of lubricating oil. The Tribunal found that the officer at Mumbai did not have jurisdiction over the duty liability for activities carried out at Ballabhgarh, where Castrol India Ltd. repacked the lubricants. The Tribunal also noted that the factories at Wadala and Ballabhgarh were not related persons as they belonged to the same entity. Therefore, the demand for duty was deemed to have no basis, and the impugned order was set aside.