https://www.taxtmi.com/caselaws?id=90576 Where the inclusion of software value in the assessable value of computer systems was already under reference to a Larger Bench, Tribunal practice favoured maintaining status quo by waiving pre-deposit and staying recovery pending authoritative determination. The earlier view supporting inclusion was adverse to the applicants, but its correctness was in doubt and the same issue was sub judice before the Larger Bench. Without expressing any prima facie view on merits, the Tribunal treated the pending reference and the disputed valuation question as sufficient grounds to defer recovery until the larger bench ruling. en-us Thu, 13 Jun 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90576 Where the inclusion of software value in the assessable value of computer systems was already under reference to a Larger Bench, Tribunal practice favoured maintaining status quo by waiving pre-deposit and staying recovery pending authoritative determination. The earlier view supporting inclusion was adverse to the applicants, but its correctness was in doubt and the same issue was sub judice before the Larger Bench. Without expressing any prima facie view on merits, the Tribunal treated the pending reference and the disputed valuation question as sufficient grounds to defer recovery until the larger bench ruling. Case-Laws Central Excise Thu, 13 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90576