1997 (9) TMI 209 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a manufacturer of paints and varnishes who was issued a show cause notice for differential duty on discounts given to related parties. The tribunal found that the relationship between the parties was not proven and the department did not consider if the buyer was a favored buyer. The tribunal set aside the demand for the payment of the differential duty. (Case citation: 1997 (9) TMI 209 - CEGAT, New Delhi)