https://www.taxtmi.com/caselaws?id=446487 The Tribunal allowed the appeal, setting aside the Commissioner's order, and granted any consequential relief. The Tribunal found that the value of scrap generated during the manufacturing process should not be included in the assessable value of rolled products, aligning with previous decisions and judicial precedents. The Appellant's arguments, supported by past Tribunal decisions and Supreme Court rulings, were upheld, and the demand for additional duty, penalty, and interest was deemed unsustainable. The decision was pronounced in open court. en-us Mon, 04 Dec 2023 00:00:00 +0530 Tue, 05 Dec 2023 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446487 The Tribunal allowed the appeal, setting aside the Commissioner's order, and granted any consequential relief. The Tribunal found that the value of scrap generated during the manufacturing process should not be included in the assessable value of rolled products, aligning with previous decisions and judicial precedents. The Appellant's arguments, supported by past Tribunal decisions and Supreme Court rulings, were upheld, and the demand for additional duty, penalty, and interest was deemed unsustainable. The decision was pronounced in open court. Case-Laws Central Excise Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446487