https://www.taxtmi.com/caselaws?id=241880 The Tribunal found a prima facie case for waiver of pre-deposit and stay of recovery pending appeal because the duty had been discharged on the basis of retail sale price after deducting a 15% discount under Notification No. 245/83. It noted that the notification contemplates retail sale price based on MRP less duty and other taxes, and that royalty received for use of brand names could prima facie form part of the product cost. On that footing, the disputed balance pre-deposit was waived and recovery stayed until disposal of the appeal. en-us Thu, 30 Aug 2012 00:00:00 +0530 Fri, 03 Jan 2014 18:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241880 The Tribunal found a prima facie case for waiver of pre-deposit and stay of recovery pending appeal because the duty had been discharged on the basis of retail sale price after deducting a 15% discount under Notification No. 245/83. It noted that the notification contemplates retail sale price based on MRP less duty and other taxes, and that royalty received for use of brand names could prima facie form part of the product cost. On that footing, the disputed balance pre-deposit was waived and recovery stayed until disposal of the appeal. Case-Laws Central Excise Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241880