https://www.taxtmi.com/caselaws?id=95112 A prima facie case for waiver of pre-deposit was made out where the goods had been classified under Chapter 26 from 1-3-1988 on an approved classification list claiming exemption, and the department had not objected for a substantial period. In those circumstances, a later demand did not, at the stage of waiver, justify an inference of wilful suppression or misdeclaration. The limitation issue therefore favoured the appellants, and pre-deposit of duty and penalty was waived for hearing of the appeal. en-us Mon, 20 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 18:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95112 A prima facie case for waiver of pre-deposit was made out where the goods had been classified under Chapter 26 from 1-3-1988 on an approved classification list claiming exemption, and the department had not objected for a substantial period. In those circumstances, a later demand did not, at the stage of waiver, justify an inference of wilful suppression or misdeclaration. The limitation issue therefore favoured the appellants, and pre-deposit of duty and penalty was waived for hearing of the appeal. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95112