https://www.taxtmi.com/caselaws?id=92331 In an appeal on inclusion of tooling cost in assessable value, the tribunal considered whether the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery. It found the valuation issue arguable, but held that a full waiver was not established. The duty demand was therefore required to be secured by bank guarantee, while waiver of pre-deposit of the penalty was granted and recovery of the penalty stayed. The matter was confined to interim relief and did not determine the merits of the valuation dispute. en-us Thu, 11 Jul 1996 00:00:00 +0530 Mon, 31 Oct 2011 18:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92331 In an appeal on inclusion of tooling cost in assessable value, the tribunal considered whether the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery. It found the valuation issue arguable, but held that a full waiver was not established. The duty demand was therefore required to be secured by bank guarantee, while waiver of pre-deposit of the penalty was granted and recovery of the penalty stayed. The matter was confined to interim relief and did not determine the merits of the valuation dispute. Case-Laws Central Excise Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92331