https://www.taxtmi.com/caselaws?id=113470 The Tribunal upheld the duty demand of Rs. 68,68,868/- against the appellant for under-declaration of the value of M.S. Pipes manufactured for captive consumption. The inclusion of various charges in the assessable value was deemed appropriate, leading to the confirmation of the duty. However, the penalty equivalent to the duty amount was waived due to the appellant's involvement in public service, showing leniency based on their activities. en-us Tue, 11 May 2004 00:00:00 +0530 Sat, 05 May 2012 14:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113470 The Tribunal upheld the duty demand of Rs. 68,68,868/- against the appellant for under-declaration of the value of M.S. Pipes manufactured for captive consumption. The inclusion of various charges in the assessable value was deemed appropriate, leading to the confirmation of the duty. However, the penalty equivalent to the duty amount was waived due to the appellant's involvement in public service, showing leniency based on their activities. Case-Laws Central Excise Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113470