https://www.taxtmi.com/caselaws?id=381043 The Tribunal upheld the Order-in-Original, dismissing the Revenue's appeal against the respondent in a dispute over the undervaluation of copper scrap in job-worked goods. The Tribunal emphasized that the value declared by the principal manufacturer should not be questioned without evidence of collusion, citing legal precedents. As no collusion was proven and no action was taken against the principal manufacturer, the appeal was dismissed for lack of merit. en-us Tue, 19 Feb 2019 00:00:00 +0530 Tue, 04 Jun 2019 08:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381043 The Tribunal upheld the Order-in-Original, dismissing the Revenue's appeal against the respondent in a dispute over the undervaluation of copper scrap in job-worked goods. The Tribunal emphasized that the value declared by the principal manufacturer should not be questioned without evidence of collusion, citing legal precedents. As no collusion was proven and no action was taken against the principal manufacturer, the appeal was dismissed for lack of merit. Case-Laws Central Excise Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381043