https://www.taxtmi.com/caselaws?id=88051 A prima facie case for waiver of pre-deposit was established in a Modvat credit dispute concerning HDPE sacks because the declaration relating to the goods was already on record and was not disputed. The Tribunal treated the central question as the admissibility of credit and whether a revised declaration was necessary, and held that the existing declaration, the surrounding factual controversy, and the appellants' asserted bona fide belief justified interim relief. The departmental objection that a revised declaration should have been filed did not defeat that prima facie entitlement, so pre-deposit was waived and recovery of duty and penalty was stayed pending appeal. en-us Mon, 17 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88051 A prima facie case for waiver of pre-deposit was established in a Modvat credit dispute concerning HDPE sacks because the declaration relating to the goods was already on record and was not disputed. The Tribunal treated the central question as the admissibility of credit and whether a revised declaration was necessary, and held that the existing declaration, the surrounding factual controversy, and the appellants' asserted bona fide belief justified interim relief. The departmental objection that a revised declaration should have been filed did not defeat that prima facie entitlement, so pre-deposit was waived and recovery of duty and penalty was stayed pending appeal. Case-Laws Central Excise Mon, 17 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88051