1997 (9) TMI 338 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of an appellant engaged in soap manufacturing, permitting deductions for bank charges and damages despite initial rejection by lower authorities. The Tribunal disagreed with the rejection of these claims and held that deductions were allowable based on previous rulings. The Tribunal set aside the lower authorities' decision and allowed the appeal.