https://www.taxtmi.com/caselaws?id=151955 Rule 6 of the Central Excise (Valuation) Rules, 2000 was central to a valuation dispute over whether lease-related charges, insurance charges, and the difference between annual interest on the machinery loan and lease rent formed part of the assessable value of excisable goods. The tribunal noted that the valuation issue required detailed examination at final hearing and that the appellants had not established a prima facie case for complete waiver of pre-deposit. Full waiver was therefore refused, and a partial pre-deposit was directed with stay of recovery for the balance on compliance. en-us Thu, 13 Aug 2009 00:00:00 +0530 Thu, 20 Jun 2013 11:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151955 Rule 6 of the Central Excise (Valuation) Rules, 2000 was central to a valuation dispute over whether lease-related charges, insurance charges, and the difference between annual interest on the machinery loan and lease rent formed part of the assessable value of excisable goods. The tribunal noted that the valuation issue required detailed examination at final hearing and that the appellants had not established a prima facie case for complete waiver of pre-deposit. Full waiver was therefore refused, and a partial pre-deposit was directed with stay of recovery for the balance on compliance. Case-Laws Central Excise Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151955