https://www.taxtmi.com/caselaws?id=81819 Prima facie waiver of pre-deposit was justified where defective and contaminated gelatines were brought back after intimation to the department and reprocessed by removing impurities under Rule 173H. The Tribunal found that the cited Special Bench reasoning on reprocessed goods appeared applicable and that the impugned order did not show how a new product with a distinct character, name and use had emerged. On limitation, the reconditioning activity was within the authorities' knowledge, so suppression was not prima facie established and the extended period under Section 11A was not made out. Waiver of duty and penalty was therefore granted pending appeal. en-us Fri, 06 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81819 Prima facie waiver of pre-deposit was justified where defective and contaminated gelatines were brought back after intimation to the department and reprocessed by removing impurities under Rule 173H. The Tribunal found that the cited Special Bench reasoning on reprocessed goods appeared applicable and that the impugned order did not show how a new product with a distinct character, name and use had emerged. On limitation, the reconditioning activity was within the authorities' knowledge, so suppression was not prima facie established and the extended period under Section 11A was not made out. Waiver of duty and penalty was therefore granted pending appeal. Case-Laws Central Excise Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81819