https://www.taxtmi.com/caselaws?id=255252 A prima facie case was made out for complete waiver of pre-deposit and stay of recovery in an excise valuation dispute. The Tribunal found that the material did not, at this stage, support the Commissioner's conclusions that the parties were related persons, that the goods could not be valued at normal price, or that valuation had to be determined under Rule 9 of the Valuation Rules, 2000. Mere supervision of manufacture to technical specifications was held insufficient to establish related-person status, and the record did not satisfactorily prove free supply of machinery or other foundational facts relied upon for the demand. Relief was therefore granted. en-us Tue, 21 Oct 2014 00:00:00 +0530 Mon, 12 Jan 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255252 A prima facie case was made out for complete waiver of pre-deposit and stay of recovery in an excise valuation dispute. The Tribunal found that the material did not, at this stage, support the Commissioner's conclusions that the parties were related persons, that the goods could not be valued at normal price, or that valuation had to be determined under Rule 9 of the Valuation Rules, 2000. Mere supervision of manufacture to technical specifications was held insufficient to establish related-person status, and the record did not satisfactorily prove free supply of machinery or other foundational facts relied upon for the demand. Relief was therefore granted. Case-Laws Central Excise Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255252