https://www.taxtmi.com/caselaws?id=94038 Disclosure of the intended use of furnace oil in the licence application, together with the Department's processing of the application, grant of licence and issuance of CT-2 certificates, supported a strong prima facie case that the demand was time-barred and that suppression was not established for invoking the extended period. On that basis, the Tribunal treated the assessee as having made out a case for waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94038 Disclosure of the intended use of furnace oil in the licence application, together with the Department's processing of the application, grant of licence and issuance of CT-2 certificates, supported a strong prima facie case that the demand was time-barred and that suppression was not established for invoking the extended period. On that basis, the Tribunal treated the assessee as having made out a case for waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94038