https://www.taxtmi.com/caselaws?id=113182 A pre-deposit waiver was granted in an interim appeal where the dispute concerned valuation and a claim of revenue neutrality within the same company's manufacturing units. The record showed substantial duty had already been paid from PLA at one unit, and on the department's proposed valuation that payment would not have arisen if duty had been discharged at the other unit. Because the appellants made out a strong prima facie case and insisting on pre-deposit would create an unnecessary financial burden, complete waiver was allowed and recovery of the disputed demand was stayed pending final hearing. en-us Tue, 14 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 12:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113182 A pre-deposit waiver was granted in an interim appeal where the dispute concerned valuation and a claim of revenue neutrality within the same company's manufacturing units. The record showed substantial duty had already been paid from PLA at one unit, and on the department's proposed valuation that payment would not have arisen if duty had been discharged at the other unit. Because the appellants made out a strong prima facie case and insisting on pre-deposit would create an unnecessary financial burden, complete waiver was allowed and recovery of the disputed demand was stayed pending final hearing. Case-Laws Central Excise Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113182