https://www.taxtmi.com/caselaws?id=209531 The Tribunal allowed the waiver of pre-deposit and stayed the recovery of the confirmed amount under Sections 11A and 11AB of the Central Excise Act, 1944. The decision was based on the finding that both units belonged to the same assessee, and the delay in issuing the registration certificate should not result in demanding differential duty for the improper valuation of goods transferred between plants. The Tribunal recognized the appellant's argument that if the registration had been granted in 2001 as directed, no duty payment would have been necessary, thus granting relief to the appellant. en-us Mon, 28 Feb 2011 00:00:00 +0530 Mon, 15 Jul 2013 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209531 The Tribunal allowed the waiver of pre-deposit and stayed the recovery of the confirmed amount under Sections 11A and 11AB of the Central Excise Act, 1944. The decision was based on the finding that both units belonged to the same assessee, and the delay in issuing the registration certificate should not result in demanding differential duty for the improper valuation of goods transferred between plants. The Tribunal recognized the appellant's argument that if the registration had been granted in 2001 as directed, no duty payment would have been necessary, thus granting relief to the appellant. Case-Laws Central Excise Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209531