1998 (2) TMI 383 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal challenging the Collector (Appeals) order regarding the demand for a differential duty on a consignment agent's commission. The Tribunal held that a single appeal against three separate orders is not maintainable. It was also ruled that the commission paid to the agent cannot be deducted from the assessable value, and the assessable value is governed by the factory gate sale price. The appeal was dismissed, and the demand was not justified.