https://www.taxtmi.com/caselaws?id=108259 A 2% amount collected on invoice price as alleged interest for delayed payment was disputed as to whether it formed part of assessable value; the Tribunal noted the appellant's contention that it was deferred-payment interest, while the Commissioner found insufficient proof of systematic refunds, so the issue remained contested. On limitation, the Tribunal found the extended period prima facie debatable because the department had known of the practice since an earlier notice, making suppression difficult to infer. In view of these disputed factual and legal questions, the Tribunal waived deposit of duty and equal penalty and stayed recovery pending final adjudication. en-us Sat, 24 Aug 2002 00:00:00 +0530 Fri, 30 Mar 2012 16:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108259 A 2% amount collected on invoice price as alleged interest for delayed payment was disputed as to whether it formed part of assessable value; the Tribunal noted the appellant's contention that it was deferred-payment interest, while the Commissioner found insufficient proof of systematic refunds, so the issue remained contested. On limitation, the Tribunal found the extended period prima facie debatable because the department had known of the practice since an earlier notice, making suppression difficult to infer. In view of these disputed factual and legal questions, the Tribunal waived deposit of duty and equal penalty and stayed recovery pending final adjudication. Case-Laws Central Excise Sat, 24 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108259