2000 (10) TMI 378 - AT - Central Excise

Summary

The dispute involved the valuation of goods captively consumed. The Tribunal held that no notional profit could be added when no actual profit was earned. The appeal by the Revenue was rejected as settled law and previous Tribunal decisions supported the position that notional profit cannot be added in such cases. The appeal was deemed improper as it was a result of an order on remand, which should have been appealed separately if disputed.