2003 (10) TMI 342 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, heard a case where the appellant argued that the price declared would only apply from the date of declaration. The Revenue failed to prove that goods were sold at a higher rate post-declaration. The appellant cited a Karnataka High Court decision supporting their stance. The Tribunal exempted the pre-deposit condition, stayed duty collection, and scheduled a regular hearing for December 4, 2003.