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<h1>Appellate Tribunal denies waiver for excise duty pre-deposit</h1> The Appellate Tribunal CEGAT, New Delhi denied M/s. Ajnala Co-op. Sugar Mills' application for waiver of pre-deposit of excise duty. The Tribunal held ... Stay/Dispensation of pre-deposit - Valuation The Appellate Tribunal CEGAT, New Delhi considered an application by M/s. Ajnala Co-op. Sugar Mills for waiver of pre-deposit of excise duty amounting to Rs. 3,86,088/- confirmed by the Commissioner (Appeals). The issue involved the assessable value of molasses sold at auction. The Tribunal found that the price fixed by the government did not have statutory backing, and the claim for differential duty was unsustainable. Therefore, the recovery of the duty was stayed during the appeal.
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