https://www.taxtmi.com/caselaws?id=252026 The Appellate Tribunal CESTAT CHENNAI granted a waiver of predeposit and stayed the recovery of dues during the appeal process in a case involving the interpretation of transaction value under Section 4(1)(d) of the Central Excise Act, 1944. The dispute centered on whether the repayment and adjustment of amounts between parties impacted the transaction value, with the Tribunal noting that the appellant was not the beneficiary of the amount in question. The impact of debit notes on the transaction value was recognized, and further examination of this aspect was ordered during the appeal hearing. en-us Mon, 04 Aug 2014 00:00:00 +0530 Wed, 08 Oct 2014 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252026 The Appellate Tribunal CESTAT CHENNAI granted a waiver of predeposit and stayed the recovery of dues during the appeal process in a case involving the interpretation of transaction value under Section 4(1)(d) of the Central Excise Act, 1944. The dispute centered on whether the repayment and adjustment of amounts between parties impacted the transaction value, with the Tribunal noting that the appellant was not the beneficiary of the amount in question. The impact of debit notes on the transaction value was recognized, and further examination of this aspect was ordered during the appeal hearing. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252026