Excise valuation dispute over ground rental charges justified waiver of pre-deposit and stay of recovery.

In an excise valuation dispute over whether ground rental charges formed part of the transaction value, the Tribunal found a strong prima facie case against their inclusion in the assessable value. On that basis, it held that waiver of pre-deposit was justified and stayed recovery of duty and penalty.

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Issues: Whether the appellant was entitled to waiver of pre-deposit in a dispute concerning inclusion of ground rental charges in the transaction value for excise duty valuation.

Analysis: The Tribunal recorded that the appellant had made out a strong prima facie case against inclusion of the ground rental charges in the assessable value. In view of the valuation dispute and the prima facie merits, waiver of pre-deposit was considered justified.

Outcome: Pre-deposit of duty and penalty was waived and recovery stayed.

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