2000 (8) TMI 481 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. A. Infrastructure Limited, stating that excess freight claimed cannot be part of assessable value. The Commissioner (Appeals) allowed the appeal, following Supreme Court decisions. The Revenue's appeal was rejected, with a suggestion to avoid pursuing insignificant tax disputes endlessly. The order was to be forwarded to the Chairman, Central Board of Excise and Customs.