https://www.taxtmi.com/caselaws?id=82971 Prima facie want of jurisdiction in the earlier proceedings was treated as sufficient to justify interim protection against recovery of duty and penalty pending appeal. The analysis notes that if the original show cause notice could not support the adjudication, a fresh notice alleging suppression would be required to invoke the extended period. On that basis, interim stay was granted subject to a personal bond securing the duty amount, and recovery of the penalty amount was waived during the pendency of the appeal. en-us Thu, 30 Apr 1992 00:00:00 +0530 Fri, 08 Jul 2011 15:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82971 Prima facie want of jurisdiction in the earlier proceedings was treated as sufficient to justify interim protection against recovery of duty and penalty pending appeal. The analysis notes that if the original show cause notice could not support the adjudication, a fresh notice alleging suppression would be required to invoke the extended period. On that basis, interim stay was granted subject to a personal bond securing the duty amount, and recovery of the penalty amount was waived during the pendency of the appeal. Case-Laws Central Excise Thu, 30 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82971