https://www.taxtmi.com/caselaws?id=124676 Semi-finished goods not yet in retail packing were found to raise a strong prima facie objection to valuation under section 4A at the interim stage, because further processing was still required before sale in packed form. The time-bar objection was also treated as relevant for interim relief. On these facts, insistence on pre-deposit of the demanded duty, penalty and interest was not justified, and full waiver of pre-deposit was granted with recovery stayed until disposal of the appeal. en-us Fri, 17 Oct 2008 00:00:00 +0530 Thu, 04 Oct 2012 11:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124676 Semi-finished goods not yet in retail packing were found to raise a strong prima facie objection to valuation under section 4A at the interim stage, because further processing was still required before sale in packed form. The time-bar objection was also treated as relevant for interim relief. On these facts, insistence on pre-deposit of the demanded duty, penalty and interest was not justified, and full waiver of pre-deposit was granted with recovery stayed until disposal of the appeal. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124676