https://www.taxtmi.com/caselaws?id=242045 After price-list approval was dispensed with from 1 April 1994, the actual sale price reflected in invoices and gate passes became relevant for valuation under Section 4 of the Central Excise Act, 1944, rather than the earlier approved price. On that basis, the appellant was found to have established a prima facie case for complete waiver of predeposit and stay of recovery. The predeposit of duty was accordingly waived and recovery stayed pending appeal. en-us Tue, 16 Apr 2013 00:00:00 +0530 Tue, 07 Jan 2014 06:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242045 After price-list approval was dispensed with from 1 April 1994, the actual sale price reflected in invoices and gate passes became relevant for valuation under Section 4 of the Central Excise Act, 1944, rather than the earlier approved price. On that basis, the appellant was found to have established a prima facie case for complete waiver of predeposit and stay of recovery. The predeposit of duty was accordingly waived and recovery stayed pending appeal. Case-Laws Central Excise Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242045