1997 (8) TMI 204 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the decision of the Additional Collector of Central Excise regarding the collection of extra amount by an appellant engaged in the manufacture of fabrics. The appellant had collected Re. 1/- per invoice from buyers over and above approved prices, which was found to be deliberate suppression to evade excise duty. The tribunal dismissed the appeal, stating that the activity for which the extra amount was collected promoted the marketability of the goods.