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<h1>CEGAT Allows Waiver of Pre-Deposit in Refrigerator Pricing Dispute</h1> The Appellate Tribunal CEGAT allowed appeals for waiver of pre-deposit related to pricing of Refrigerators. Tribunal held charging different prices to ... Valuation (Central Excise) The Appellate Tribunal CEGAT, Mumbai allowed appeals for waiver of pre-deposit related to the pricing of Refrigerators by different classes of buyers. The Tribunal held that charging different prices to different categories of buyers was permissible under Section 4 of the Central Excise Act, 1944. The appeals were allowed based on a previous order covering the same situation. The Commissioner (Appeals) was criticized for dismissing the appeals incorrectly, as the order-in-assessment was appealable.