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2014 (1) TMI 270 - CESTAT KOLKATAPSC Sleepers supplied at rate lower than the approved rate - Waiver of Pre-deposit – Held that:- The approval of price list has been dispensed with w.e.f.1.4.94 and the clearance documents like, invoices/gate passes were accepted on the basis for determination of assessable value - the price at which the goods were sold after 1994, would be relevant for determination of the assessable value under Section 4 of the Act in view of the amendment to Rule 173C of erstwhile Central Excise Rules, 1944 - the applicants are able to make a prima-facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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