https://www.taxtmi.com/caselaws?id=101230 In a dispute over excise valuation, the appellant challenged inclusion of labour cost incurred in replacing tractor parts during the warranty period in the assessable value and sought waiver of pre-deposit on the basis of a strong prima facie case. The CEGAT did not grant full waiver and directed the appellant to deposit Rs. 10 lakhs before the appeal could proceed, making hearing conditional on compliance with the pre-deposit order. en-us Wed, 13 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 10:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101230 In a dispute over excise valuation, the appellant challenged inclusion of labour cost incurred in replacing tractor parts during the warranty period in the assessable value and sought waiver of pre-deposit on the basis of a strong prima facie case. The CEGAT did not grant full waiver and directed the appellant to deposit Rs. 10 lakhs before the appeal could proceed, making hearing conditional on compliance with the pre-deposit order. Case-Laws Central Excise Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101230