https://www.taxtmi.com/caselaws?id=116148 Pre-deposit waiver in an excise valuation dispute depended on the prima facie applicability of the retail sale price-based assessment regime to packed goods. Goods cleared in smaller pouches or through intermediary channels could remain subject to that regime, while the wholesale-package exemption was unavailable where individual units were capable of sale. The challenge to valuation under the retail sale price provisions therefore lacked sufficient prima facie strength for complete waiver. In the absence of pleaded financial hardship, total waiver was declined; waiver of the balance duty and penalty was conditional on the stipulated pre-deposit. en-us Mon, 28 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 16:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116148 Pre-deposit waiver in an excise valuation dispute depended on the prima facie applicability of the retail sale price-based assessment regime to packed goods. Goods cleared in smaller pouches or through intermediary channels could remain subject to that regime, while the wholesale-package exemption was unavailable where individual units were capable of sale. The challenge to valuation under the retail sale price provisions therefore lacked sufficient prima facie strength for complete waiver. In the absence of pleaded financial hardship, total waiver was declined; waiver of the balance duty and penalty was conditional on the stipulated pre-deposit. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116148