https://www.taxtmi.com/caselaws?id=98896 Prima facie relief was granted on pre-deposit because the goods appeared, on the available material, to have been used for industrial and technical purposes, while the applicant had disclosed the fabric composition and classification was reasonably open to more than one view. The Tribunal also relied on the Board's circular, earlier tribunal authority, and the absence of clear material at this stage to establish suppression. Duty and penalty were therefore waived for pre-deposit purposes, and recovery was stayed pending disposal of the appeal. en-us Thu, 06 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 14:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98896 Prima facie relief was granted on pre-deposit because the goods appeared, on the available material, to have been used for industrial and technical purposes, while the applicant had disclosed the fabric composition and classification was reasonably open to more than one view. The Tribunal also relied on the Board's circular, earlier tribunal authority, and the absence of clear material at this stage to establish suppression. Duty and penalty were therefore waived for pre-deposit purposes, and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98896