https://www.taxtmi.com/caselaws?id=89862 Waiver of pre-deposit under Section 35F may be granted where an appeal raises an arguable valuation issue and amounts already deposited adequately cover the demand. The valuation dispute concerned whether profit should be added in determining the assessable value of an intermediate product under the applicable valuation rule. As the appellant had made a substantial deposit in the PLA account sufficient to cover the demand, no further pre-deposit was required. en-us Wed, 09 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89862 Waiver of pre-deposit under Section 35F may be granted where an appeal raises an arguable valuation issue and amounts already deposited adequately cover the demand. The valuation dispute concerned whether profit should be added in determining the assessable value of an intermediate product under the applicable valuation rule. As the appellant had made a substantial deposit in the PLA account sufficient to cover the demand, no further pre-deposit was required. Case-Laws Central Excise Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89862