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    <title>2003 (7) TMI 529 - CESTAT, CHENNAI</title>
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    <description>In stay applications arising from a valuation dispute, the appellants sought waiver of duty and penalty on the basis of a prima facie case, including the treatment of sales to industrial consumers and wholesale dealers and the inclusion of freight and insurance charges in assessable value. CESTAT, Chennai granted full waiver of the duty and the penalty of Rs. 5,000 and directed that the matter be heard out of turn.</description>
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      <description>In stay applications arising from a valuation dispute, the appellants sought waiver of duty and penalty on the basis of a prima facie case, including the treatment of sales to industrial consumers and wholesale dealers and the inclusion of freight and insurance charges in assessable value. CESTAT, Chennai granted full waiver of the duty and the penalty of Rs. 5,000 and directed that the matter be heard out of turn.</description>
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