https://www.taxtmi.com/caselaws?id=240554 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalties under Section 11AC and Rule 25 of Central Excise Rules, 2002. The appellant, engaged in manufacturing 'Railway or Tramway Track materials,' successfully argued that the transportation cost for bringing rails to the factory should not be included in the duty calculation, as per relevant notifications. The Tribunal found in favor of the appellant, holding that the value of rails should not be included in the value of finished goods, leading to a total waiver of pre-deposit of dues and a stay on recovery during the appeal. en-us Mon, 29 Apr 2013 00:00:00 +0530 Fri, 08 Nov 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240554 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalties under Section 11AC and Rule 25 of Central Excise Rules, 2002. The appellant, engaged in manufacturing 'Railway or Tramway Track materials,' successfully argued that the transportation cost for bringing rails to the factory should not be included in the duty calculation, as per relevant notifications. The Tribunal found in favor of the appellant, holding that the value of rails should not be included in the value of finished goods, leading to a total waiver of pre-deposit of dues and a stay on recovery during the appeal. Case-Laws Central Excise Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240554