2008 (5) TMI 515 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore granted waiver of pre-deposit of duty amount and penalty for the appellant. The issue was regarding whether ground rental charges should be included in the transaction value for levy of excise duty. The Tribunal found in favor of the appellant and allowed the stay application. The matter will be heard by a Division Bench for valuation issue.