1998 (10) TMI 248 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai involved a plea by the appellant regarding the passing on of duty burden to customers. The Tribunal observed that as wholesale prices remained the same before and after duty imposition, the burden was absorbed by the assessee and not passed on. The matter was remanded to the Assistant Collector for further consideration without being bound by the Tribunal's previous observations.