https://www.taxtmi.com/caselaws?id=242046 The Tribunal granted a waiver of predeposit of duty in a case where applicants sold goods at a lower value to buyers other than Indian Railways, prompting a notice for recovery of differential duty. The Tribunal found that post-1.7.2000, transaction value governs duty assessment, and as the applicants correctly paid duty based on transaction value, a prima facie case for total duty waiver was established. Consequently, predeposit of duty was waived, and duty recovery stayed during the appeal process, with the stay petition being allowed in open court. en-us Tue, 16 Apr 2013 00:00:00 +0530 Tue, 07 Jan 2014 06:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242046 The Tribunal granted a waiver of predeposit of duty in a case where applicants sold goods at a lower value to buyers other than Indian Railways, prompting a notice for recovery of differential duty. The Tribunal found that post-1.7.2000, transaction value governs duty assessment, and as the applicants correctly paid duty based on transaction value, a prima facie case for total duty waiver was established. Consequently, predeposit of duty was waived, and duty recovery stayed during the appeal process, with the stay petition being allowed in open court. Case-Laws Central Excise Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242046