https://www.taxtmi.com/caselaws?id=102183 Pre-deposit may be waived where a strong prima facie challenge concerns both the demand and the validity of the show cause notice. The challenge raised whether multiple consignments could be treated as complete colour television sets, whether the interpretative rule applied to a complex manufacturing process, whether a departmental circular was binding, and whether limitation was available without suppression or fraud. Because the Tribunal gave no reasoned consideration to these issues when refusing full waiver, the pre-deposit condition was set aside and the appeal was directed to be heard on merits without deposit. en-us Fri, 01 Sep 2000 00:00:00 +0530 Mon, 13 Feb 2012 18:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102183 Pre-deposit may be waived where a strong prima facie challenge concerns both the demand and the validity of the show cause notice. The challenge raised whether multiple consignments could be treated as complete colour television sets, whether the interpretative rule applied to a complex manufacturing process, whether a departmental circular was binding, and whether limitation was available without suppression or fraud. Because the Tribunal gave no reasoned consideration to these issues when refusing full waiver, the pre-deposit condition was set aside and the appeal was directed to be heard on merits without deposit. Case-Laws Customs Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102183