https://www.taxtmi.com/caselaws?id=83559 In a stay application, a strong prima facie case on limitation can justify waiver of pre-deposit and stay of recovery. Here, delay in issuing the show cause notice after the Department had relevant information, together with the plea that the product was already known to the Department and that suppression was absent, supported a prima facie limitation objection. The classification dispute, duty computation, and the evidentiary value of the test report and certificates were treated as issues for full examination in the main appeal, not for final decision at the interim stage. On that basis, pre-deposit was waived and recovery stayed pending appeal. en-us Wed, 24 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83559 In a stay application, a strong prima facie case on limitation can justify waiver of pre-deposit and stay of recovery. Here, delay in issuing the show cause notice after the Department had relevant information, together with the plea that the product was already known to the Department and that suppression was absent, supported a prima facie limitation objection. The classification dispute, duty computation, and the evidentiary value of the test report and certificates were treated as issues for full examination in the main appeal, not for final decision at the interim stage. On that basis, pre-deposit was waived and recovery stayed pending appeal. Case-Laws Central Excise Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83559