1999 (6) TMI 87 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the issue of whether administrative charges collected by the State Government under the U.P. Sheera Niyantran Adhinium, 1964 should be included in the assessable value of molasses cleared by the respondents. The Tribunal, having already considered and concluded on this issue in previous cases, dismissed the appeals filed by the Revenue, following the same precedent. (Citation: 1999 (6) TMI 87 - CEGAT, New Delhi)