https://www.taxtmi.com/caselaws?id=239057 In a valuation dispute over semi-finished excavator parts cleared to sister concerns on stock transfer basis, the Tribunal accepted that excess duty paid in some years could be adjusted against alleged short payment in other years for the limited purpose of interim relief. On that basis, it found a prima facie case for complete waiver of pre-deposit of duty and penalty under Rule 8 valuation, and granted stay of recovery during the appeal. The operative point was that the existing record supported adjustment of cross-period excess duty at the interim stage. en-us Mon, 15 Jul 2013 00:00:00 +0530 Sat, 02 Nov 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239057 In a valuation dispute over semi-finished excavator parts cleared to sister concerns on stock transfer basis, the Tribunal accepted that excess duty paid in some years could be adjusted against alleged short payment in other years for the limited purpose of interim relief. On that basis, it found a prima facie case for complete waiver of pre-deposit of duty and penalty under Rule 8 valuation, and granted stay of recovery during the appeal. The operative point was that the existing record supported adjustment of cross-period excess duty at the interim stage. Case-Laws Central Excise Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239057