https://www.taxtmi.com/caselaws?id=241994 Rule 7 of the Central Excise Valuation Rules was applied to aviation turbine fuel cleared from a bulk terminal to fuel stations, with duty assessed by reference to the value at the place of removal. On that basis, the appellant was found to have no prima facie case on merits for complete waiver of pre-deposit. The limitation plea was treated as a mixed question of law and fact for final hearing. In view of the duty confirmed and the amount already deposited, complete waiver was refused, but conditional waiver of the balance pre-deposit and stay of recovery were granted on further compliance. en-us Thu, 18 Apr 2013 00:00:00 +0530 Mon, 06 Jan 2014 06:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241994 Rule 7 of the Central Excise Valuation Rules was applied to aviation turbine fuel cleared from a bulk terminal to fuel stations, with duty assessed by reference to the value at the place of removal. On that basis, the appellant was found to have no prima facie case on merits for complete waiver of pre-deposit. The limitation plea was treated as a mixed question of law and fact for final hearing. In view of the duty confirmed and the amount already deposited, complete waiver was refused, but conditional waiver of the balance pre-deposit and stay of recovery were granted on further compliance. Case-Laws Central Excise Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241994