https://www.taxtmi.com/caselaws?id=108089 The Appellate Tribunal CESTAT, New Delhi allowed the applications for waiver of pre-deposit of duty and penalty. The demand was confirmed for including the cost of pattern in the assessable value of steel castings. The Tribunal found the evidence provided by the appellants, including a Chartered Engineer's certificate, sufficient to show a lower cost than determined by the Revenue. Consequently, the Tribunal granted total waiver of duty and penalty, unconditionally allowing the stay applications. The case was adjourned for further arguments to 4-12-2003. en-us Mon, 20 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 16:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108089 The Appellate Tribunal CESTAT, New Delhi allowed the applications for waiver of pre-deposit of duty and penalty. The demand was confirmed for including the cost of pattern in the assessable value of steel castings. The Tribunal found the evidence provided by the appellants, including a Chartered Engineer's certificate, sufficient to show a lower cost than determined by the Revenue. Consequently, the Tribunal granted total waiver of duty and penalty, unconditionally allowing the stay applications. The case was adjourned for further arguments to 4-12-2003. Case-Laws Central Excise Mon, 20 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108089