https://www.taxtmi.com/caselaws?id=211652 The Court upheld the CESTAT's directive for the appellant-assessee to make a predeposit of Rs. 1 crore, finding the application of Rule 10A justified in determining central excise duty liability based on a Memorandum of Understanding with Thomson India. The appellant's arguments on valuation under Section 4(1)(a) were rejected, and the Court dismissed the appeal, extending time for predeposit and instructing the Tribunal to independently decide the case on its merits. en-us Wed, 21 Mar 2012 00:00:00 +0530 Wed, 06 Nov 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211652 The Court upheld the CESTAT's directive for the appellant-assessee to make a predeposit of Rs. 1 crore, finding the application of Rule 10A justified in determining central excise duty liability based on a Memorandum of Understanding with Thomson India. The appellant's arguments on valuation under Section 4(1)(a) were rejected, and the Court dismissed the appeal, extending time for predeposit and instructing the Tribunal to independently decide the case on its merits. Case-Laws Central Excise Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211652