https://www.taxtmi.com/caselaws?id=96444 In a valuation dispute involving a job worker manufacturing lubricating oils from materials supplied by another concern, the Tribunal found a prima facie case for interim relief because the duty demand was based on the principal's sale price, the notice did not clearly plead related-person valuation, and the Department's valuation rules appeared prima facie inapplicable to a job worker. The uncertainty over the exact provision used to enhance value, together with an earlier similar waiver, supported suspension of recovery. Deposit of duty and penalties was waived and recovery stayed pending final hearing. en-us Fri, 13 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96444 In a valuation dispute involving a job worker manufacturing lubricating oils from materials supplied by another concern, the Tribunal found a prima facie case for interim relief because the duty demand was based on the principal's sale price, the notice did not clearly plead related-person valuation, and the Department's valuation rules appeared prima facie inapplicable to a job worker. The uncertainty over the exact provision used to enhance value, together with an earlier similar waiver, supported suspension of recovery. Deposit of duty and penalties was waived and recovery stayed pending final hearing. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96444