Pre-deposit in excise valuation dispute refused in full; appeal on warranty-related labour cost proceeds only after compliance.

In a dispute over excise valuation, the appellant challenged inclusion of labour cost incurred in replacing tractor parts during the warranty period in the assessable value and sought waiver of pre-deposit on the basis of a strong prima facie case. The CEGAT did not grant full waiver and directed the appellant to deposit Rs. 10 lakhs before the appeal could proceed, making hearing conditional on compliance with the pre-deposit order.

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Issues: Whether the appellant had made out a strong prima facie case against inclusion of labour cost incurred in replacing tractor parts during the warranty period in assessable value, so as to warrant waiver of pre-deposit.

Outcome: The appellant was directed to pre-deposit Rs. 10 lakhs pending hearing, and the appeal was to be heard subject to compliance.

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