https://www.taxtmi.com/caselaws?id=106292 The case involved a Revenue appeal against an Order-in-Appeal that set aside a short levy and penalty imposed for clearance during June - July 1995. The Commissioner (Appeals) vacated the penalty, ruling in favor of the appellant. The dispute centered on the valuation of waste scrap and M.S. scrap, with the Revenue arguing for uniform valuation. However, the Tribunal found that the items were distinct, with different market values and purposes, and upheld the Order-in-Appeal due to the Revenue's failure to provide sufficient evidence to support their classification and valuation claims. en-us Fri, 03 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106292 The case involved a Revenue appeal against an Order-in-Appeal that set aside a short levy and penalty imposed for clearance during June - July 1995. The Commissioner (Appeals) vacated the penalty, ruling in favor of the appellant. The dispute centered on the valuation of waste scrap and M.S. scrap, with the Revenue arguing for uniform valuation. However, the Tribunal found that the items were distinct, with different market values and purposes, and upheld the Order-in-Appeal due to the Revenue's failure to provide sufficient evidence to support their classification and valuation claims. Case-Laws Central Excise Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106292