2000 (7) TMI 498 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata disposed of two appeals arising from the same impugned order of the Commissioner (Appeals). The Revenue's appeal was rejected as it raised the same issue previously dismissed. The appeal by M/s. IPP Ltd. regarding the assessment of cess favored the appellants based on previous tribunal decisions deducting Central Excise duty from the value of goods for cess levy.