https://www.taxtmi.com/caselaws?id=264596 The Tribunal remanded the case involving waiver of pre-deposit of duty and penalty under Section 11AC of CEA,1944, directing the appellant to deposit Rs. 5.00 Lacs and report compliance to the Commissioner within eight weeks. The case centered on determining the assessable value of goods cleared to a sister concern, with the need for evidence of sale to independent buyers highlighted. The Tribunal stressed the importance of thorough scrutiny of sales invoices for a fair decision, allowing the appellant an opportunity for a fresh adjudication and ensuring procedural fairness in the process. en-us Tue, 15 Sep 2015 00:00:00 +0530 Mon, 28 Sep 2015 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264596 The Tribunal remanded the case involving waiver of pre-deposit of duty and penalty under Section 11AC of CEA,1944, directing the appellant to deposit Rs. 5.00 Lacs and report compliance to the Commissioner within eight weeks. The case centered on determining the assessable value of goods cleared to a sister concern, with the need for evidence of sale to independent buyers highlighted. The Tribunal stressed the importance of thorough scrutiny of sales invoices for a fair decision, allowing the appellant an opportunity for a fresh adjudication and ensuring procedural fairness in the process. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264596