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        Central Excise

        2000 (12) TMI 412 - AT - Central Excise

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        CEGAT Upholds Decision on Buyer's Advance Not Impacting Sale Price The Appellate Tribunal CEGAT, New Delhi, upheld the lower authorities' decision in a case where the Revenue appealed against Order-in-Appeal No. 41 (SSR) ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CEGAT Upholds Decision on Buyer's Advance Not Impacting Sale Price

                                The Appellate Tribunal CEGAT, New Delhi, upheld the lower authorities' decision in a case where the Revenue appealed against Order-in-Appeal No. 41 (SSR) C.E./JPR/97. The Tribunal determined that the buyer's advance of Rs. 15 lakhs did not impact the sale price and dismissed the appeal accordingly.


                                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.
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