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of <h1>Appellate Tribunal overturns Commissioner decision on product valuation, rules post-transfer activities irrelevant. Payment, duty, penalty waived pending appeal.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appellant's appeals, overturning the decision of the Commissioner (Appeals) on product valuation for ... Stay/Dispensation of pre-deposit - Valuation The Appellate Tribunal CEGAT, Mumbai allowed the appellant's appeals against the decision of the Commissioner (Appeals) regarding the valuation of products sold to distributors, stating that the activities of distributors post-transfer are not relevant for valuation. The Tribunal waived the payment, duty, and penalty demanded, staying their recovery during the appeal.
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