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of <h1>Tribunal orders revaluation of plastic scrap, sets aside penalty in duty short-levied case.</h1> <h3>RS. ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, DELHI</h3> RS. ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, DELHI - 2003 (159) E.L.T. 766 (Tri. - Del.) The appeal was against duty demand and penalty confirmed by the Commissioner of Central Excise. The appellants challenged the valuation of plastic scrap and imposition of penalty. The Tribunal found the valuation unjustifiably high and ordered revaluation. Penalty was set aside as it was a case of duty short-levied, not warranting penalty. The appeal was partly allowed with the issue of scrap valuation remanded for fresh decision.
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