2000 (12) TMI 412 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in a case where the Revenue appealed against Order-in-Appeal No. 41 (SSR) C.E./JPR/97, found that the buyer's advance of Rs. 15 lakhs did not affect the sale price. The Tribunal rejected the appeal as it found no error in the lower authorities' decision.