2014 (1) TMI 270

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..... 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. - Appeal No.98/2011 - ORDER NO.S-12 .....

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..... Act, 1944. Since the sleepers were cleared at lower prices and the period involved was after 1.4.1994, the allegation in the show-cause notice was dropped by the ld. Adjudicating Authority, but on revision by the Department, the ld. Commissioner (Appeals) decided against them. 3. The ld. A.R. appearing for the Department, has submitted that PSC sleepers cleared during the period July, 1995 and A .....

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