https://www.taxtmi.com/caselaws?id=268665 The Tribunal held that the transaction value should not be rejected solely because the sale price was below the cost of production. It found no evidence of extra commercial considerations influencing the pricing, distinguishing the case from precedent involving selling at a loss to penetrate the market. Consequently, the Tribunal waived the pre-deposit requirement, granted a stay on recovery, and allowed the stay application due to the appellant having a prima facie case. en-us Tue, 20 Jan 2015 00:00:00 +0530 Wed, 10 Feb 2016 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268665 The Tribunal held that the transaction value should not be rejected solely because the sale price was below the cost of production. It found no evidence of extra commercial considerations influencing the pricing, distinguishing the case from precedent involving selling at a loss to penetrate the market. Consequently, the Tribunal waived the pre-deposit requirement, granted a stay on recovery, and allowed the stay application due to the appellant having a prima facie case. Case-Laws Central Excise Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268665