https://www.taxtmi.com/caselaws?id=99812 Where the record showed that the department already knew the relevant manufacturing process, including the use of ammonia and the handling of nitric acid under permitted common storage, an allegation of suppression was not prima facie sustainable. On that basis, the notice appeared prima facie barred by limitation. Because the demand and penalties were thus treated as time-barred at the interim stage, no immediate deposit of duty or penalties was required, and recovery was stayed pending the matter. en-us Sun, 04 Jun 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99812 Where the record showed that the department already knew the relevant manufacturing process, including the use of ammonia and the handling of nitric acid under permitted common storage, an allegation of suppression was not prima facie sustainable. On that basis, the notice appeared prima facie barred by limitation. Because the demand and penalties were thus treated as time-barred at the interim stage, no immediate deposit of duty or penalties was required, and recovery was stayed pending the matter. Case-Laws Central Excise Sun, 04 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99812