1997 (12) TMI 392 - AT - Central Excise

Summary

The Department appealed against the decision of the Collector of Central Excise (Appeals) regarding assessable value. The Appellate Tribunal found that expenses were incurred by the dealer, not the assessee, so they should not be included in the assessable value. The appeal of the Department was dismissed. (Case: 1997 (12) TMI 392 - CEGAT, MUMBAI)