https://www.taxtmi.com/caselaws?id=94120 Prima facie classification of printed plastic sheets as replaceable advertising material, rather than parts of illuminated signs, was treated as central to the stay request. The Tribunal also considered prima facie entitlement to Modvat credit on inputs used in manufacture, and noted that the objection based on non-filing of a declaration was inconsistent with the claim of clearance without duty payment. On limitation, the classification list was regarded as prima facie truthful though incomplete. The discussion shows that where classification, credit, and limitation raise a prima facie case, recovery of penalties under section 11AC and Rule 209A may be stayed pending appeal. en-us Wed, 04 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94120 Prima facie classification of printed plastic sheets as replaceable advertising material, rather than parts of illuminated signs, was treated as central to the stay request. The Tribunal also considered prima facie entitlement to Modvat credit on inputs used in manufacture, and noted that the objection based on non-filing of a declaration was inconsistent with the claim of clearance without duty payment. On limitation, the classification list was regarded as prima facie truthful though incomplete. The discussion shows that where classification, credit, and limitation raise a prima facie case, recovery of penalties under section 11AC and Rule 209A may be stayed pending appeal. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94120