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TMI Blog2003 (11) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... yachandran, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Both these appeals of the party and the Revenue arise from the order-in-appeal No. 154/02, dated 18-12-02. The issue before the Commissioner was as to whether the moisture content is required to be added in the assessable value of waste and scrap of lead and as to whether the amounts are required to be confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luminium Company Ltd. v. CCE, Belgaum, reported in 2003 (161) E.L.T. 184 (T) = 2003 (57) RLT 788. He points out that in the said case the revenue had proceeded on the basis that the percentage of vanadium pentoxide is required to be added in the assessable value of sludge. The Tribunal held that the assessment is required to be done only on vanadium sludge and the percentage of vanadium pentoxide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt rendered by the Tribunal in the case of Indian Aluminium Company Ltd. (supra) also would apply to the facts of the case. Therefore, we set aside the order of the ld. Commissioner by allowing the party's appeal as the appellants have succeeded on merits and the question of ordering for enhancing the penalty amount does not arise. The Revenue's appeal is dismissed. We clarify that the duty paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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