https://www.taxtmi.com/caselaws?id=340 The Tribunal upheld the Commissioner's order in a valuation dispute concerning Television sets under an exchange scheme. It was determined that the addition of Rs. 2000 per set for old Television sets was appropriate, based on MRP assessments. The Tribunal also clarified that the woofer should be valued separately from the Television set. Confiscation and penalties were deemed unnecessary due to lack of intent to evade duty, resulting in the rejection of appeals and cross-objections, affirming the Commissioner's decision. en-us Mon, 12 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340 The Tribunal upheld the Commissioner's order in a valuation dispute concerning Television sets under an exchange scheme. It was determined that the addition of Rs. 2000 per set for old Television sets was appropriate, based on MRP assessments. The Tribunal also clarified that the woofer should be valued separately from the Television set. Confiscation and penalties were deemed unnecessary due to lack of intent to evade duty, resulting in the rejection of appeals and cross-objections, affirming the Commissioner's decision. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340