https://www.taxtmi.com/caselaws?id=101166 In a stay application concerning inclusion of transportation charges in assessable value, CEGAT granted only partial interim relief on a prima facie assessment of the record and the equities of the case. The applicants argued that transportation charges were separately collected and, under amended Rule 5 of the Valuation Rules, would not form part of assessable value; the authority found this contention worthy of detailed examination at final hearing but treated any lapse as procedural for interim purposes. Complete waiver of pre-deposit was declined, but deposit of Rs. 2 lakhs was ordered and, subject to compliance, the balance pre-deposit was waived and recovery stayed pending appeal. en-us Fri, 01 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101166 In a stay application concerning inclusion of transportation charges in assessable value, CEGAT granted only partial interim relief on a prima facie assessment of the record and the equities of the case. The applicants argued that transportation charges were separately collected and, under amended Rule 5 of the Valuation Rules, would not form part of assessable value; the authority found this contention worthy of detailed examination at final hearing but treated any lapse as procedural for interim purposes. Complete waiver of pre-deposit was declined, but deposit of Rs. 2 lakhs was ordered and, subject to compliance, the balance pre-deposit was waived and recovery stayed pending appeal. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101166