https://www.taxtmi.com/caselaws?id=95378 The Appellate Tribunal CEGAT, Mumbai, addressed the demand of duty and penalty due to the amendment of Section 4 in 1996, impacting the eligibility of deducting equalised freight. The Tribunal granted waivers, stayed recoveries, and provided directions to avoid adjudication and recovery in similar cases until appeals were decided. The Tribunal acknowledged the delay in appeal disposal not attributable to the appellant and considered the issue of including freight in the assessable value post-amendment. Waivers of duty deposit and stay of recovery were granted, with the appeal listed for an out-of-turn hearing. en-us Wed, 10 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 10:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95378 The Appellate Tribunal CEGAT, Mumbai, addressed the demand of duty and penalty due to the amendment of Section 4 in 1996, impacting the eligibility of deducting equalised freight. The Tribunal granted waivers, stayed recoveries, and provided directions to avoid adjudication and recovery in similar cases until appeals were decided. The Tribunal acknowledged the delay in appeal disposal not attributable to the appellant and considered the issue of including freight in the assessable value post-amendment. Waivers of duty deposit and stay of recovery were granted, with the appeal listed for an out-of-turn hearing. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95378