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of <h1>Appellate Tribunal in New Delhi revises goods value determination, upholds duty demands, sets aside penalty.</h1> <h3>ESCORTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI</h3> The Appellate Tribunal in New Delhi partially allowed appeals on the determination of the value of goods captively consumed by the appellant. The matter ... Demand - Valuation The Appellate Tribunal in New Delhi heard appeals regarding determination of value of goods captively consumed by appellant. Supreme Court remanded the matter for fresh consideration based on Ashok Leyland Ltd. v. CCE, Madras decision. Duty demands upheld, but penalty set aside. Appeals partly allowed.
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