https://www.taxtmi.com/caselaws?id=117158 Complete waiver of pre-deposit was refused in stay proceedings where the demand arose from finalisation of assessable value with additions towards overheads. The Tribunal held that the settlement claim under the KVSS could not be accepted at that stage because it related to a different expense head and the present demand had not arisen when the settlement was made. As provisional assessment had been ordered under Rule 9(B) of the Central Excise Rules, 1944, and the working of overheads, cost audit material, and payments required detailed examination in the appeal, only partial relief was justified. In the absence of a prima facie case and financial hardship, conditional pre-deposit was directed. en-us Tue, 06 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 17:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117158 Complete waiver of pre-deposit was refused in stay proceedings where the demand arose from finalisation of assessable value with additions towards overheads. The Tribunal held that the settlement claim under the KVSS could not be accepted at that stage because it related to a different expense head and the present demand had not arisen when the settlement was made. As provisional assessment had been ordered under Rule 9(B) of the Central Excise Rules, 1944, and the working of overheads, cost audit material, and payments required detailed examination in the appeal, only partial relief was justified. In the absence of a prima facie case and financial hardship, conditional pre-deposit was directed. Case-Laws Central Excise Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117158