https://www.taxtmi.com/caselaws?id=119443 The Tribunal granted waiver of pre-deposit and stay of recovery to the appellants in a case involving a demand of duty for supplying ice-cream as a free gift. The dispute arose from differential valuation under the Central Excise Act, with the Department seeking to assess the free gift goods on MRP basis. The Tribunal relied on a previous decision holding free gift goods liable for valuation under a different section, distinguishing a contrary case cited by the Department. Emphasizing the importance of precedent, the Tribunal supported the appellants' position, leading to the grant of waiver and stay of recovery. en-us Thu, 23 Feb 2006 00:00:00 +0530 Wed, 11 Jul 2012 11:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119443 The Tribunal granted waiver of pre-deposit and stay of recovery to the appellants in a case involving a demand of duty for supplying ice-cream as a free gift. The dispute arose from differential valuation under the Central Excise Act, with the Department seeking to assess the free gift goods on MRP basis. The Tribunal relied on a previous decision holding free gift goods liable for valuation under a different section, distinguishing a contrary case cited by the Department. Emphasizing the importance of precedent, the Tribunal supported the appellants' position, leading to the grant of waiver and stay of recovery. Case-Laws Central Excise Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119443