https://www.taxtmi.com/caselaws?id=244375 In a stay application arising from a valuation dispute under Rule 8, complete waiver of pre-deposit was refused because the assessee did not make out a strong prima facie case and had failed to produce the cost-construction details it had undertaken to furnish. The Tribunal relied on the departmental cost determination supporting the duty demand and held that only limited interim relief was justified. The limitation objection was kept open for final hearing after detailed factual examination. Conditional relief was granted by directing a partial deposit, with the balance duty, interest, and penalty stayed pending disposal of the appeal. en-us Mon, 05 Aug 2013 00:00:00 +0530 Tue, 25 Feb 2014 05:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244375 In a stay application arising from a valuation dispute under Rule 8, complete waiver of pre-deposit was refused because the assessee did not make out a strong prima facie case and had failed to produce the cost-construction details it had undertaken to furnish. The Tribunal relied on the departmental cost determination supporting the duty demand and held that only limited interim relief was justified. The limitation objection was kept open for final hearing after detailed factual examination. Conditional relief was granted by directing a partial deposit, with the balance duty, interest, and penalty stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244375