https://www.taxtmi.com/caselaws?id=92761 A prima facie case for waiver of pre-deposit and stay of recovery was found in a classification dispute concerning Rusguard products. Prior departmental testing and final approval of classification lists had accepted the classification, and the later reopening on the basis of fresh testing, without satisfactory explanation, supported interim relief. Contradictory test reports and the request for re-testing also weighed in favour of the applicant. Issues of suppression, limitation, and the correctness of the demand and classification were left for consideration at the merits stage, and pre-deposit of duty and equal penalty was waived with recovery stayed. en-us Thu, 07 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92761 A prima facie case for waiver of pre-deposit and stay of recovery was found in a classification dispute concerning Rusguard products. Prior departmental testing and final approval of classification lists had accepted the classification, and the later reopening on the basis of fresh testing, without satisfactory explanation, supported interim relief. Contradictory test reports and the request for re-testing also weighed in favour of the applicant. Issues of suppression, limitation, and the correctness of the demand and classification were left for consideration at the merits stage, and pre-deposit of duty and equal penalty was waived with recovery stayed. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92761