https://www.taxtmi.com/caselaws?id=94961 In a valuation dispute, the tribunal granted waiver of pre-deposit and stayed recovery of penalty because the alleged suppression in sales to a related company was not established at the interim stage. The appellant had disclosed the proposed transfer arrangement to the department, and completion of the transfer depended on statutory approval, including clearance under Section 269C of the Income-tax Act, 1961. On those facts, the department's assumption of immediate transfer and concealment was found to be prima facie doubtful, and the penalty issue was not treated as clear-cut for interim relief purposes. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94961 In a valuation dispute, the tribunal granted waiver of pre-deposit and stayed recovery of penalty because the alleged suppression in sales to a related company was not established at the interim stage. The appellant had disclosed the proposed transfer arrangement to the department, and completion of the transfer depended on statutory approval, including clearance under Section 269C of the Income-tax Act, 1961. On those facts, the department's assumption of immediate transfer and concealment was found to be prima facie doubtful, and the penalty issue was not treated as clear-cut for interim relief purposes. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94961