https://www.taxtmi.com/caselaws?id=80031 Monofilament yarn manufactured with LDPE admixture was treated as raising a prima facie classification and exemption dispute because the product contained 35% to 46% LDPE granules and the exemption notifications covered specified HDPE and PP monofilament yarn. The appellate record also showed maintained raw material records and disclosure of relevant facts, so the merits were not rejected at the interim stage. On limitation, suppression was held to require a conscious and deliberate withholding of material facts; absent such concealment, and with no departmental test results supporting suppression, the demand beyond six months was prima facie time barred. Reduced predeposit and stay of recovery were granted pending appeal. en-us Wed, 31 May 1989 00:00:00 +0530 Tue, 14 Jun 2011 12:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80031 Monofilament yarn manufactured with LDPE admixture was treated as raising a prima facie classification and exemption dispute because the product contained 35% to 46% LDPE granules and the exemption notifications covered specified HDPE and PP monofilament yarn. The appellate record also showed maintained raw material records and disclosure of relevant facts, so the merits were not rejected at the interim stage. On limitation, suppression was held to require a conscious and deliberate withholding of material facts; absent such concealment, and with no departmental test results supporting suppression, the demand beyond six months was prima facie time barred. Reduced predeposit and stay of recovery were granted pending appeal. Case-Laws Central Excise Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80031