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    <title>2014 (8) TMI 749 - CESTAT KOLKATA</title>
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    <description>The Tribunal found that the Applicant established a prima facie case for a total waiver of predeposit of dues adjudged. Consequently, the predeposit of dues against both Applicants was waived, and recovery was stayed pending appeal. The Tribunal determined the assessable value of goods cleared to related units under Rule 10 (b)(ii) of Central Excise Valuation Rules, 2000, based on the transaction value at which the goods were sold to the related units.</description>
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      <description>The Tribunal found that the Applicant established a prima facie case for a total waiver of predeposit of dues adjudged. Consequently, the predeposit of dues against both Applicants was waived, and recovery was stayed pending appeal. The Tribunal determined the assessable value of goods cleared to related units under Rule 10 (b)(ii) of Central Excise Valuation Rules, 2000, based on the transaction value at which the goods were sold to the related units.</description>
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