https://www.taxtmi.com/caselaws?id=266268 The Tribunal found a strong prima facie case for waiver of pre-deposit where the demand proceeded on the theory that the units were only job workers and that Rule 10A valuation applied. It noted that both the appellants' units and the receiving units were separately registered with the central excise department, and the record did not clearly establish inter-relationship or mere job-work status. The transactions were otherwise shown as sales on payment of duty, and if the assessable value was disputed, the demand should have been raised against the registered receiving units rather than the appellants for trading in goods. On that basis, the entire pre-deposit was waived and interim stay was granted. en-us Mon, 11 May 2015 00:00:00 +0530 Mon, 19 Oct 2015 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266268 The Tribunal found a strong prima facie case for waiver of pre-deposit where the demand proceeded on the theory that the units were only job workers and that Rule 10A valuation applied. It noted that both the appellants' units and the receiving units were separately registered with the central excise department, and the record did not clearly establish inter-relationship or mere job-work status. The transactions were otherwise shown as sales on payment of duty, and if the assessable value was disputed, the demand should have been raised against the registered receiving units rather than the appellants for trading in goods. On that basis, the entire pre-deposit was waived and interim stay was granted. Case-Laws Central Excise Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266268