https://www.taxtmi.com/caselaws?id=92499 Waiver of pre-deposit was justified because the appellant showed a strong prima facie case on deemed credit, where production of duty-paying documents had been dispensed with, and the adjudication order had gone beyond the grounds in the show cause notice. A prima facie limitation defence also existed, as the notice was issued beyond six months from the relevant date and no suppression of material facts was shown to support the extended period. The department's objection that credit was wrongly allowed for want of purchase documents was found prima facie untenable since receipt of the inputs was not disputed. Recovery of duty and penalty was stayed pending appeal. en-us Wed, 29 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92499 Waiver of pre-deposit was justified because the appellant showed a strong prima facie case on deemed credit, where production of duty-paying documents had been dispensed with, and the adjudication order had gone beyond the grounds in the show cause notice. A prima facie limitation defence also existed, as the notice was issued beyond six months from the relevant date and no suppression of material facts was shown to support the extended period. The department's objection that credit was wrongly allowed for want of purchase documents was found prima facie untenable since receipt of the inputs was not disputed. Recovery of duty and penalty was stayed pending appeal. Case-Laws Central Excise Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92499