https://www.taxtmi.com/caselaws?id=53248 Where duty was paid at factory clearance on the prevalent price basis for depot removals, a Board circular clarified that assessments need not remain provisional until the actual sale price at the other place of removal is known. It further indicated that duty may be declared and paid on the price prevailing at the other place of removal on the date of factory clearance. On that basis, the applicants showed a prima facie case for interim relief and obtained waiver of pre-deposit of duty and penalty pending disposal of the appeal. en-us Thu, 22 Jul 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53248 Where duty was paid at factory clearance on the prevalent price basis for depot removals, a Board circular clarified that assessments need not remain provisional until the actual sale price at the other place of removal is known. It further indicated that duty may be declared and paid on the price prevailing at the other place of removal on the date of factory clearance. On that basis, the applicants showed a prima facie case for interim relief and obtained waiver of pre-deposit of duty and penalty pending disposal of the appeal. Case-Laws Central Excise Thu, 22 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53248