1996 (4) TMI 218 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard Appeal No. E/2007/85-A by the Department and A. No. E/1217/86-A by the party together. The party was absent during the final hearing, but the matter was still decided. The issue involved sales at factory gate and through depots, with the tribunal ruling that ex-factory price should be the basis for determining value even for sales through depots, following Supreme Court decisions. Both appeals were disposed of accordingly.