https://www.taxtmi.com/caselaws?id=110206 The Tribunal ruled in favor of the party, holding that moisture content should not be added to the assessable value of waste and scrap of lead. Additionally, the penalty amount under Section 11AC was not enhanced as the party had no intention to evade duty. The Tribunal applied a previous judgment in a similar case to support its decision, setting aside the Commissioner's order and dismissing the Revenue's appeal. en-us Fri, 14 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110206 The Tribunal ruled in favor of the party, holding that moisture content should not be added to the assessable value of waste and scrap of lead. Additionally, the penalty amount under Section 11AC was not enhanced as the party had no intention to evade duty. The Tribunal applied a previous judgment in a similar case to support its decision, setting aside the Commissioner's order and dismissing the Revenue's appeal. Case-Laws Central Excise Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110206