https://www.taxtmi.com/caselaws?id=151748 The tribunal granted the applicant an unconditional waiver of pre-deposit for duty, interest, and penalty, staying recovery pending appeal. The case centered on the applicant's liability to pay duty on transaction value under Section 4(3)(d) of the Central Excise Act, 1944, following undervaluation of goods due to an abatement on Sales Tax liability. The tribunal found the applicant had a strong prima facie case, emphasizing the need to consider specific circumstances and legal provisions in excise duty matters. This decision showcases a balanced approach to resolving duty disputes and ensuring fair adjudication based on prima facie evidence. en-us Thu, 16 Jul 2009 00:00:00 +0530 Fri, 14 Jun 2013 16:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151748 The tribunal granted the applicant an unconditional waiver of pre-deposit for duty, interest, and penalty, staying recovery pending appeal. The case centered on the applicant's liability to pay duty on transaction value under Section 4(3)(d) of the Central Excise Act, 1944, following undervaluation of goods due to an abatement on Sales Tax liability. The tribunal found the applicant had a strong prima facie case, emphasizing the need to consider specific circumstances and legal provisions in excise duty matters. This decision showcases a balanced approach to resolving duty disputes and ensuring fair adjudication based on prima facie evidence. Case-Laws Central Excise Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151748