https://www.taxtmi.com/caselaws?id=119002 Waiver of the remaining pre-deposit of duty and penalty was granted for hearing the appeal because the amount already deposited was considered sufficient on the facts. The dispute concerned clearances by a 100% Export Oriented Unit into the Domestic Tariff Area, with the applicant relying on the valuation framework under Section 3 of the Central Excise Act, 1944, Customs valuation principles for imported goods, comparable import prices, a Board circular, and financial hardship arising from closure of the unit. On that material, the Tribunal treated the existing deposit as adequate for admission of the appeal. en-us Mon, 09 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 13:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119002 Waiver of the remaining pre-deposit of duty and penalty was granted for hearing the appeal because the amount already deposited was considered sufficient on the facts. The dispute concerned clearances by a 100% Export Oriented Unit into the Domestic Tariff Area, with the applicant relying on the valuation framework under Section 3 of the Central Excise Act, 1944, Customs valuation principles for imported goods, comparable import prices, a Board circular, and financial hardship arising from closure of the unit. On that material, the Tribunal treated the existing deposit as adequate for admission of the appeal. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119002