https://www.taxtmi.com/caselaws?id=114694 The Tribunal recalled the stay order requiring the appellants to pre-deposit Rs. 1.30 crores, based on a circular by the Board clarifying that duty cannot be charged on value addition outside the factory. Full waiver of the pre-deposit amount was granted, and recovery was stayed until the final appeal hearing. This decision emphasized the significance of considering all pertinent legal interpretations and circulars in assessing the value for duty purposes. en-us Wed, 24 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 10:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114694 The Tribunal recalled the stay order requiring the appellants to pre-deposit Rs. 1.30 crores, based on a circular by the Board clarifying that duty cannot be charged on value addition outside the factory. Full waiver of the pre-deposit amount was granted, and recovery was stayed until the final appeal hearing. This decision emphasized the significance of considering all pertinent legal interpretations and circulars in assessing the value for duty purposes. Case-Laws Central Excise Wed, 24 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114694