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2011 (9) TMI 775 - PUNJAB & HARYANA HIGH COURTWaiver of pre-deposit - valuation - inclusion of advertisement expenses - undue hardship - held that:- The Tribunal has taken a view on merits in respect of the earlier period that such expenses incurred by the dealers of the Petitioner in promoting sale are to be included in the assessable value/transaction value of the goods. Therefore, the petitioner has made out a case for waiver of the amount of entire duty before its appeal is entertained for the subsequent period. The impugned order of the learned Tribunal while not waiving of pre-deposit, in terms of Section 35F of the Central Excise Act, 1944, of entire duty demanded from the petitioner causes undue hardship to the petitioner.
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