https://www.taxtmi.com/caselaws?id=92398 Waiver of pre-deposit and stay of recovery were justified where the applicants showed a strong prima facie case on the export dispute and a credible limitation defence. The record indicated pre-clearance examination by excise officers, sealing of containers, and countersignature of export documents, supporting the claim that export had taken place. On that material, the extended period under the proviso to Section 11A was not sustainable at the interim stage, and recovery was stayed pending final hearing of the substantive appeals. en-us Thu, 19 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92398 Waiver of pre-deposit and stay of recovery were justified where the applicants showed a strong prima facie case on the export dispute and a credible limitation defence. The record indicated pre-clearance examination by excise officers, sealing of containers, and countersignature of export documents, supporting the claim that export had taken place. On that material, the extended period under the proviso to Section 11A was not sustainable at the interim stage, and recovery was stayed pending final hearing of the substantive appeals. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92398