https://www.taxtmi.com/caselaws?id=246423 The Tribunal granted the appellant's request for waiver of pre-deposit of duty and penalty amounts on Unit-I and Unit-III, along with a penalty imposed on a partner of Unit-I. The Tribunal found that the valuation of goods sold to interconnected undertakings was incorrectly enhanced by the authorities based on higher prices charged by ICUs. It was determined that Rule 10 of the Valuation Rules did not apply in this case, as it excludes goods sold to or through ICUs. The Tribunal concluded that the appellant established a prima facie case for the waiver of pre-deposit amounts and stayed the recovery pending appeal disposal. en-us Mon, 02 Apr 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246423 The Tribunal granted the appellant's request for waiver of pre-deposit of duty and penalty amounts on Unit-I and Unit-III, along with a penalty imposed on a partner of Unit-I. The Tribunal found that the valuation of goods sold to interconnected undertakings was incorrectly enhanced by the authorities based on higher prices charged by ICUs. It was determined that Rule 10 of the Valuation Rules did not apply in this case, as it excludes goods sold to or through ICUs. The Tribunal concluded that the appellant established a prima facie case for the waiver of pre-deposit amounts and stayed the recovery pending appeal disposal. Case-Laws Central Excise Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246423