https://www.taxtmi.com/caselaws?id=238158 A dispute over excise valuation of cookies supplied in bulk to institutional buyers turned on whether the appellant had shown a prima facie case for complete waiver of pre-deposit and stay of recovery under Section 4A of the Central Excise Act, 1944. The Tribunal noted reliance on earlier settlement proceedings and a Supreme Court ruling by the appellant, against the Revenue's reliance on a Madras High Court decision and the amended Rule 34(a) of the Packaged Commodities Rules. It found that a full waiver of duty, interest and penalty was not established, though excess payment in relation to one show cause notice was noticed. Further deposit was directed, with balance pre-deposit waived and recovery stayed on compliance. en-us Wed, 21 Aug 2013 00:00:00 +0530 Thu, 17 Oct 2013 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238158 A dispute over excise valuation of cookies supplied in bulk to institutional buyers turned on whether the appellant had shown a prima facie case for complete waiver of pre-deposit and stay of recovery under Section 4A of the Central Excise Act, 1944. The Tribunal noted reliance on earlier settlement proceedings and a Supreme Court ruling by the appellant, against the Revenue's reliance on a Madras High Court decision and the amended Rule 34(a) of the Packaged Commodities Rules. It found that a full waiver of duty, interest and penalty was not established, though excess payment in relation to one show cause notice was noticed. Further deposit was directed, with balance pre-deposit waived and recovery stayed on compliance. Case-Laws Central Excise Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238158