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    <title>1999 (9) TMI 476 - CEGAT, MADRAS</title>
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    <description>Prior disclosure, absence of suppression and the limitation plea required examination against the correspondence already exchanged with the department, including earlier requisitions, explanations, valuation workings and approval of RT-12 returns before the show cause notice. A full pre-deposit order passed without hearing the appellants denied a fair opportunity and was therefore not justified on the material placed. Partial waiver of pre-deposit was warranted, with only the balance directed to be deposited, and the matter was remanded so the appellate authority could decide the merits after considering limitation and the documents on record.</description>
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      <title>1999 (9) TMI 476 - CEGAT, MADRAS</title>
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      <description>Prior disclosure, absence of suppression and the limitation plea required examination against the correspondence already exchanged with the department, including earlier requisitions, explanations, valuation workings and approval of RT-12 returns before the show cause notice. A full pre-deposit order passed without hearing the appellants denied a fair opportunity and was therefore not justified on the material placed. Partial waiver of pre-deposit was warranted, with only the balance directed to be deposited, and the matter was remanded so the appellate authority could decide the merits after considering limitation and the documents on record.</description>
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