https://www.taxtmi.com/caselaws?id=327466 Deliberate under-valuation of goods cleared for home consumption was upheld on the basis of the appellant's own resolution and the concurrent factual findings of the assessing authority and Tribunal. The record supported the conclusion that the goods had been intentionally under-valued, and the differential amount had already been paid after detection. As no ground was shown to disturb those findings, the penalty was sustained and the appeal was dismissed. en-us Mon, 04 Apr 2016 00:00:00 +0530 Wed, 19 Oct 2016 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327466 Deliberate under-valuation of goods cleared for home consumption was upheld on the basis of the appellant's own resolution and the concurrent factual findings of the assessing authority and Tribunal. The record supported the conclusion that the goods had been intentionally under-valued, and the differential amount had already been paid after detection. As no ground was shown to disturb those findings, the penalty was sustained and the appeal was dismissed. Case-Laws Central Excise Mon, 04 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327466