https://www.taxtmi.com/caselaws?id=100406 Valuation of copper anodes transferred between two units was examined for pre-deposit and stay purposes. The profit basis claimed for one unit was rejected because the clearance value was not based on an actual sale, while the expenditure figures relied on for the other unit were treated as notional. On that footing, treating the two units together for valuation was regarded as a reasonable approach, and the duty exposure was indicated to be substantially lower than the demand. As the appellant had already made a substantial deposit and offered further security, waiver of the remaining pre-deposit was granted and recovery of the balance duty and penalty was stayed. en-us Fri, 31 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100406 Valuation of copper anodes transferred between two units was examined for pre-deposit and stay purposes. The profit basis claimed for one unit was rejected because the clearance value was not based on an actual sale, while the expenditure figures relied on for the other unit were treated as notional. On that footing, treating the two units together for valuation was regarded as a reasonable approach, and the duty exposure was indicated to be substantially lower than the demand. As the appellant had already made a substantial deposit and offered further security, waiver of the remaining pre-deposit was granted and recovery of the balance duty and penalty was stayed. Case-Laws Central Excise Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100406