1999 (8) TMI 395 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that M/s. Mewar Textile Mills must include the amount collected as tax in the assessable value for paying Central Excise duty, despite claiming it was in the nature of sales tax due to a Rehabilitation Scheme exemption. The Tribunal upheld the decision, stating that when exemption from Sales Tax is granted, the amount collected as Sales Tax is part of the assessable value. The appeal was dismissed.