Appellate Tribunal exempts pre-deposit & stays duty collection, sets hearing date. The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, exempting the pre-deposit condition and staying duty collection. The Tribunal ...
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The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, exempting the pre-deposit condition and staying duty collection. The Tribunal scheduled a regular hearing for December 4, 2003, after the appellant successfully argued that the declared price would only apply from the date of declaration and the Revenue failed to demonstrate sales at a higher rate post-declaration.
The Appellate Tribunal CESTAT, New Delhi, heard a case where the appellant argued that the price declared would only apply from the date of declaration. The Revenue failed to prove that goods were sold at a higher rate post-declaration. The appellant cited a Karnataka High Court decision supporting their stance. The Tribunal exempted the pre-deposit condition, stayed duty collection, and scheduled a regular hearing for December 4, 2003.
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