https://www.taxtmi.com/caselaws?id=113979 The Appellate Tribunal CESTAT, Bangalore, allowed a miscellaneous application for file retention based on the appellant's office location in Bangalore. The appellants were required to pre-deposit a duty amount for the appeal hearing, with the main issue revolving around the inclusion of overheads and selling expenses in the assessable value. Relying on a Board circular, the appellants established a strong prima facie case. The Tribunal granted an unconditional stay on recovery until the appeal's final disposal, emphasizing the strength of the appellant's case. en-us Mon, 12 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 16:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113979 The Appellate Tribunal CESTAT, Bangalore, allowed a miscellaneous application for file retention based on the appellant's office location in Bangalore. The appellants were required to pre-deposit a duty amount for the appeal hearing, with the main issue revolving around the inclusion of overheads and selling expenses in the assessable value. Relying on a Board circular, the appellants established a strong prima facie case. The Tribunal granted an unconditional stay on recovery until the appeal's final disposal, emphasizing the strength of the appellant's case. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113979