https://www.taxtmi.com/caselaws?id=108091 Valuation of physician's samples under the excise valuation rules was examined in the context of waiver of pre-deposit. Because the appellant had repeatedly filed declarations showing cost-construction plus profit valuation, supported by Chartered Accountant's certificates, a prima facie case was found for the period up to July 1999 and the demand for that period was treated as prima facie time-barred. For the later period from July 1999 to May 2000, no prima facie case for complete waiver was made out. Partial waiver was therefore granted, subject to a deposit of Rs. 15 lakhs, with the balance duty and penalties stayed pending appeal. en-us Wed, 30 Oct 2002 00:00:00 +0530 Wed, 28 Mar 2012 16:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108091 Valuation of physician's samples under the excise valuation rules was examined in the context of waiver of pre-deposit. Because the appellant had repeatedly filed declarations showing cost-construction plus profit valuation, supported by Chartered Accountant's certificates, a prima facie case was found for the period up to July 1999 and the demand for that period was treated as prima facie time-barred. For the later period from July 1999 to May 2000, no prima facie case for complete waiver was made out. Partial waiver was therefore granted, subject to a deposit of Rs. 15 lakhs, with the balance duty and penalties stayed pending appeal. Case-Laws Central Excise Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108091