https://www.taxtmi.com/caselaws?id=154972 The Tribunal confirmed the imposition of the duty differential due to undervaluation of goods by the applicant, leading to penalties on the Managing Director and Cost Accountant. Despite discrepancies in valuation methods, the overall assessable value calculated by the applicant was higher. The Tribunal recognized the revenue-neutral nature of goods cleared to a sister unit and found no intent to evade duty, granting a prima facie case for waiver of adjudged dues and staying recovery pending appeal disposal. en-us Wed, 12 Aug 2009 00:00:00 +0530 Fri, 30 Aug 2013 16:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154972 The Tribunal confirmed the imposition of the duty differential due to undervaluation of goods by the applicant, leading to penalties on the Managing Director and Cost Accountant. Despite discrepancies in valuation methods, the overall assessable value calculated by the applicant was higher. The Tribunal recognized the revenue-neutral nature of goods cleared to a sister unit and found no intent to evade duty, granting a prima facie case for waiver of adjudged dues and staying recovery pending appeal disposal. Case-Laws Central Excise Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154972