https://www.taxtmi.com/caselaws?id=47008 The waiver of pre-deposit could not be refused without considering the statutory contention on valuation under Section 4(1)(d) of the Central Excise Act, where the assessee raised an arguable issue whether excise duty, sales tax and other taxes could be included in the assessable value. Because that contention was not examined, the order directing deposit of 10% duty was unsustainable. The impugned order was set aside and the appellate authority was directed to decide the appeal expeditiously, subject to the petitioner furnishing security other than cash or bank guarantee. en-us Mon, 15 Mar 2004 00:00:00 +0530 Mon, 26 Jul 2010 13:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47008 The waiver of pre-deposit could not be refused without considering the statutory contention on valuation under Section 4(1)(d) of the Central Excise Act, where the assessee raised an arguable issue whether excise duty, sales tax and other taxes could be included in the assessable value. Because that contention was not examined, the order directing deposit of 10% duty was unsustainable. The impugned order was set aside and the appellate authority was directed to decide the appeal expeditiously, subject to the petitioner furnishing security other than cash or bank guarantee. Case-Laws Central Excise Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47008