https://www.taxtmi.com/caselaws?id=91909 Printed plastic films were examined for classification on the basis that the printing was only incidental to their primary use. The approved classification lists and monthly returns supported the applicants' declared heading, and the prior approval of those declarations was treated as an assessment step requiring application of mind. On that basis, the allegation of deliberate suppression did not, at the stay stage, justify invocation of the extended limitation period under Section 11A(1) of the Central Excise Act, 1944. The applicants were therefore found to have made out a prima facie case for unconditional waiver of pre-deposit and stay of recovery. en-us Thu, 15 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91909 Printed plastic films were examined for classification on the basis that the printing was only incidental to their primary use. The approved classification lists and monthly returns supported the applicants' declared heading, and the prior approval of those declarations was treated as an assessment step requiring application of mind. On that basis, the allegation of deliberate suppression did not, at the stay stage, justify invocation of the extended limitation period under Section 11A(1) of the Central Excise Act, 1944. The applicants were therefore found to have made out a prima facie case for unconditional waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Thu, 15 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91909