https://www.taxtmi.com/caselaws?id=89067 Eligibility to Notification No. 202/88 was not shown prima facie because the inputs appeared to be old and used scrap, not the specified goods claimed, and the record did not show duty had been borne in the form supplied. The limitation objection also failed at the interim stage, as the purchase records were inconsistent with the inquiry findings and did not displace the extended period based on suppression and misdeclaration. Refusal of cross-examination showed no prima facie legal infirmity. Financial hardship did not justify complete waiver, so only partial interim relief was granted subject to pre-deposit. en-us Tue, 26 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89067 Eligibility to Notification No. 202/88 was not shown prima facie because the inputs appeared to be old and used scrap, not the specified goods claimed, and the record did not show duty had been borne in the form supplied. The limitation objection also failed at the interim stage, as the purchase records were inconsistent with the inquiry findings and did not displace the extended period based on suppression and misdeclaration. Refusal of cross-examination showed no prima facie legal infirmity. Financial hardship did not justify complete waiver, so only partial interim relief was granted subject to pre-deposit. Case-Laws Central Excise Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89067