https://www.taxtmi.com/caselaws?id=80363 Allegation of suppression did not prima facie justify invocation of the extended period for a duty demand where the metal containers had long been cleared in unassembled condition under Chapter X procedure for captive use, a practice already within the Department's knowledge. An earlier show cause notice had also been issued without any suppression allegation. In that setting, the later demand for the past period lacked prima facie support, so unconditional stay and waiver of recovery of duty and penalty were granted, and the Department was restrained from disposing of the plant and machinery or interfering with normal production pending appeal. en-us Wed, 21 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 13:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80363 Allegation of suppression did not prima facie justify invocation of the extended period for a duty demand where the metal containers had long been cleared in unassembled condition under Chapter X procedure for captive use, a practice already within the Department's knowledge. An earlier show cause notice had also been issued without any suppression allegation. In that setting, the later demand for the past period lacked prima facie support, so unconditional stay and waiver of recovery of duty and penalty were granted, and the Department was restrained from disposing of the plant and machinery or interfering with normal production pending appeal. Case-Laws Income Tax Wed, 21 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80363