https://www.taxtmi.com/caselaws?id=250964 In a valuation dispute, the assessee showed that part of the finished goods was sold to independent buyers, and the records disclosed a prima facie comparable basis for valuation. On that footing, the dispute appeared covered by the Larger Bench view that Rule 8 of the Central Excise Valuation Rules, 2000 does not apply where part of the production is cleared to independent buyers. The prima facie case was treated as sufficient to justify protection from immediate recovery, and waiver of predeposit with stay of recovery was granted pending disposal of the appeal. en-us Tue, 13 May 2014 00:00:00 +0530 Sat, 30 Aug 2014 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250964 In a valuation dispute, the assessee showed that part of the finished goods was sold to independent buyers, and the records disclosed a prima facie comparable basis for valuation. On that footing, the dispute appeared covered by the Larger Bench view that Rule 8 of the Central Excise Valuation Rules, 2000 does not apply where part of the production is cleared to independent buyers. The prima facie case was treated as sufficient to justify protection from immediate recovery, and waiver of predeposit with stay of recovery was granted pending disposal of the appeal. Case-Laws Central Excise Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250964