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    <title>2016 (12) TMI 324 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held Avtec liable to pay the revised differential duty on free of cost (FOC) materials supplied by GMI but disallowed adjustment of other excess paid amounts. Penalties imposed were set aside, and the matter of loading for design and drawing was remanded to the original authority for correct quantification. The appeals were disposed of with these observations.</description>
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      <description>The Tribunal held Avtec liable to pay the revised differential duty on free of cost (FOC) materials supplied by GMI but disallowed adjustment of other excess paid amounts. Penalties imposed were set aside, and the matter of loading for design and drawing was remanded to the original authority for correct quantification. The appeals were disposed of with these observations.</description>
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