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    <description>The Appellate Tribunal CESTAT NEW DELHI granted the appellant&#039;s request to waive pre-deposit of duty and penalty. The Tribunal ruled in favor of the appellant based on sales to independent buyers being at par or higher, despite the contested duty due to valuation rules applied to sales of ingots to related units.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI granted the appellant&#039;s request to waive pre-deposit of duty and penalty. The Tribunal ruled in favor of the appellant based on sales to independent buyers being at par or higher, despite the contested duty due to valuation rules applied to sales of ingots to related units.</description>
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