https://www.taxtmi.com/caselaws?id=98254 Prima facie waiver of pre-deposit was justified where Modvat credit was denied only on a procedural infraction, while the record showed no allegation that the inputs were not received or not duty paid. Credit had been taken on the basis of the manufacturer's invoices, and those invoices were produced before the jurisdictional excise authorities for defacement. On that footing, the extended limitation period was prima facie unsustainable because suppression was not made out. The Tribunal therefore dispensed with pre-deposit of duty and penalty and stayed recovery pending appeal. en-us Wed, 17 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98254 Prima facie waiver of pre-deposit was justified where Modvat credit was denied only on a procedural infraction, while the record showed no allegation that the inputs were not received or not duty paid. Credit had been taken on the basis of the manufacturer's invoices, and those invoices were produced before the jurisdictional excise authorities for defacement. On that footing, the extended limitation period was prima facie unsustainable because suppression was not made out. The Tribunal therefore dispensed with pre-deposit of duty and penalty and stayed recovery pending appeal. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98254