https://www.taxtmi.com/caselaws?id=3668 Dispute over inclusion of an alleged amount in assessable value led the tribunal to find a prima facie case on the manufacturer's argument that the amount was not collected by it and had no nexus with transaction value. The revenue had not, at the interim stage, shown that the alleged per-litre amount formed part of the cost of manufacture or the assessable value. On that limited scrutiny, pre-deposit of the confirmed duty was waived and recovery of the duty demand was stayed pending disposal of the appeal. en-us Wed, 17 Oct 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3668 Dispute over inclusion of an alleged amount in assessable value led the tribunal to find a prima facie case on the manufacturer's argument that the amount was not collected by it and had no nexus with transaction value. The revenue had not, at the interim stage, shown that the alleged per-litre amount formed part of the cost of manufacture or the assessable value. On that limited scrutiny, pre-deposit of the confirmed duty was waived and recovery of the duty demand was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 17 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3668