https://www.taxtmi.com/caselaws?id=126456 In a valuation dispute involving alleged related-person sales, the Tribunal held that the relationship issue and the applicability of Rule 9 to the clearances required detailed examination at final hearing, so full waiver of pre-deposit was not justified. Considering the appellant's financial hardship alongside the need to protect revenue, it directed only a partial pre-deposit. The appellant was required to deposit Rs. 10 lakhs within six weeks, pre-deposit of penalty was waived for MMPL, and recovery of the balance demand was stayed subject to compliance. en-us Fri, 12 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 17:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126456 In a valuation dispute involving alleged related-person sales, the Tribunal held that the relationship issue and the applicability of Rule 9 to the clearances required detailed examination at final hearing, so full waiver of pre-deposit was not justified. Considering the appellant's financial hardship alongside the need to protect revenue, it directed only a partial pre-deposit. The appellant was required to deposit Rs. 10 lakhs within six weeks, pre-deposit of penalty was waived for MMPL, and recovery of the balance demand was stayed subject to compliance. Case-Laws Central Excise Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126456