https://www.taxtmi.com/caselaws?id=120194 Complete waiver of pre-deposit was declined where the fixed freight shown separately in invoices was prima facie not the actual transportation cost contemplated by the valuation rules and could be included in transaction value. The labour and painting charges were also treated as prima facie includible because the repair-work explanation had not been raised earlier and appeared belated. Financial hardship and the unit's sickness did not justify total waiver, although the unit's running condition was considered. Interim protection against recovery was granted subject to deposit within the stipulated time, failing which the appeal would stand dismissed. en-us Tue, 31 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 14:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120194 Complete waiver of pre-deposit was declined where the fixed freight shown separately in invoices was prima facie not the actual transportation cost contemplated by the valuation rules and could be included in transaction value. The labour and painting charges were also treated as prima facie includible because the repair-work explanation had not been raised earlier and appeared belated. Financial hardship and the unit's sickness did not justify total waiver, although the unit's running condition was considered. Interim protection against recovery was granted subject to deposit within the stipulated time, failing which the appeal would stand dismissed. Case-Laws Central Excise Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120194