https://www.taxtmi.com/caselaws?id=107819 The Tribunal held that the value of scrap should not be added to the assessable value of motor vehicle parts. The duty demand and penalties related to the inclusion of scrap value were set aside. The appellant promptly paid amounts related to other issues and penalties were not imposed as discrepancies were promptly rectified and routine. The appeals of the appellant were partly allowed, setting aside duty demand and penalties related to scrap value, while the department's appeal was rejected. en-us Tue, 02 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 10:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107819 The Tribunal held that the value of scrap should not be added to the assessable value of motor vehicle parts. The duty demand and penalties related to the inclusion of scrap value were set aside. The appellant promptly paid amounts related to other issues and penalties were not imposed as discrepancies were promptly rectified and routine. The appeals of the appellant were partly allowed, setting aside duty demand and penalties related to scrap value, while the department's appeal was rejected. Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107819