https://www.taxtmi.com/caselaws?id=90915 Prima facie limitation supported unconditional waiver of pre-deposit and stay of recovery, because the declarations under Rule 173B and Rule 57G did not require express disclosure that the work was done as a job worker. The record also showed departmental knowledge of the invoices and clearance pattern well before the show cause notice, including correspondence and queries made in 1996. On that basis, the allegation that the applicants had concealed facts was not made out at the prima facie stage, and the limitation plea disclosed a strong case. en-us Wed, 24 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 15:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90915 Prima facie limitation supported unconditional waiver of pre-deposit and stay of recovery, because the declarations under Rule 173B and Rule 57G did not require express disclosure that the work was done as a job worker. The record also showed departmental knowledge of the invoices and clearance pattern well before the show cause notice, including correspondence and queries made in 1996. On that basis, the allegation that the applicants had concealed facts was not made out at the prima facie stage, and the limitation plea disclosed a strong case. Case-Laws Central Excise Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90915