https://www.taxtmi.com/caselaws?id=246307 The Appellate Tribunal CESTAT MUMBAI denied the Appellant's request for a waiver of pre-deposit of duty, despite a partial deposit already made. The Tribunal found that the practice of giving discounts to customers who provided advances led to the suppression of assessable value, impacting duty payment obligations. The decision emphasized the need for transparent billing practices and accurate assessment of goods' value to prevent duty evasion. The Tribunal directed the Appellant to deposit the remaining duty amount within a specified timeframe, linking the waiver of interest and penalties to this payment for the appeals to proceed. Compliance deadline was set for 23-1-2012. en-us Wed, 23 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246307 The Appellate Tribunal CESTAT MUMBAI denied the Appellant's request for a waiver of pre-deposit of duty, despite a partial deposit already made. The Tribunal found that the practice of giving discounts to customers who provided advances led to the suppression of assessable value, impacting duty payment obligations. The decision emphasized the need for transparent billing practices and accurate assessment of goods' value to prevent duty evasion. The Tribunal directed the Appellant to deposit the remaining duty amount within a specified timeframe, linking the waiver of interest and penalties to this payment for the appeals to proceed. Compliance deadline was set for 23-1-2012. Case-Laws Central Excise Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246307