https://www.taxtmi.com/caselaws?id=52445 The Tribunal took a prima facie view that the Central Excise Valuation Rules applied to determine the assessable value of goods cleared by a 100% EOU through a consignment agent, and that valuation under Section 14 of the Customs Act was not established at that stage. It left open the issue of deductions for freight, octroi and similar charges for later consideration. On that basis, complete waiver of pre-deposit was not warranted, and only partial relief was granted by requiring deposit of part of the duty demand while staying the balance of duty and penalty subject to compliance. en-us Fri, 24 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 18:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52445 The Tribunal took a prima facie view that the Central Excise Valuation Rules applied to determine the assessable value of goods cleared by a 100% EOU through a consignment agent, and that valuation under Section 14 of the Customs Act was not established at that stage. It left open the issue of deductions for freight, octroi and similar charges for later consideration. On that basis, complete waiver of pre-deposit was not warranted, and only partial relief was granted by requiring deposit of part of the duty demand while staying the balance of duty and penalty subject to compliance. Case-Laws Central Excise Fri, 24 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52445