2006 (1) TMI 16 - AT - Central Excise

Central Excise - Scrap Respondents invoice value not to be improved on basis of prevailing higher market value in lack of any proof of payment in excess of invoice value

Summary

The Revenue filed an appeal against the order-in-appeal regarding the valuation of scalp cleared by the respondent. The Commissioner (Appeals) held that the duty should be paid based on the invoice value of Rs. 7,000. The Tribunal found no evidence of underpayment and dismissed the appeal. (2006 (1) TMI 16 - Appellate Tribunal, New Delhi)