https://www.taxtmi.com/caselaws?id=111867 Waiver of pre-deposit and stay of recovery were granted where the valuation adopted by the job worker was prima facie supportable and the applicability of the valuation rule remained disputed. The demand had been raised on the premise that the unit was not an independent job worker, but no finding had yet been made that it was merely hired labour. On that basis, the cost-plus valuation method was treated as prima facie correct, which justified protection against recovery pending disposal of the appeals. The applications were allowed, and pre-deposit of duty and penalties was waived. en-us Fri, 18 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 16:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111867 Waiver of pre-deposit and stay of recovery were granted where the valuation adopted by the job worker was prima facie supportable and the applicability of the valuation rule remained disputed. The demand had been raised on the premise that the unit was not an independent job worker, but no finding had yet been made that it was merely hired labour. On that basis, the cost-plus valuation method was treated as prima facie correct, which justified protection against recovery pending disposal of the appeals. The applications were allowed, and pre-deposit of duty and penalties was waived. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111867