https://www.taxtmi.com/caselaws?id=81290 A corrigendum that materially substituted the basis of a show cause notice altered the complexion of the demand, so the original notice founded on shortage could not prima facie be sustained on the record. Because the applicants showed a prima facie case after the demand basis was changed, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending disposal of the appeal. en-us Tue, 10 Apr 1990 00:00:00 +0530 Thu, 23 Jun 2011 16:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81290 A corrigendum that materially substituted the basis of a show cause notice altered the complexion of the demand, so the original notice founded on shortage could not prima facie be sustained on the record. Because the applicants showed a prima facie case after the demand basis was changed, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 10 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81290