https://www.taxtmi.com/caselaws?id=105277 A prima facie case was found for waiver of pre-deposit where the department had not shown suppression of facts to justify invocation of the extended limitation period. Exemption under Notification No. 6/94 was refused on the view that the product was not a bulk drug because it was not listed in the pharmacopoeia, but the classification list had been approved from 1991 and there was no material showing misdeclaration accepted by the department. Although the omission to state the pharmacopoeia position was not fully explained, the available material did not support denial of stay relief at that stage, and recovery remained stayed pending appeal. en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 10:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105277 A prima facie case was found for waiver of pre-deposit where the department had not shown suppression of facts to justify invocation of the extended limitation period. Exemption under Notification No. 6/94 was refused on the view that the product was not a bulk drug because it was not listed in the pharmacopoeia, but the classification list had been approved from 1991 and there was no material showing misdeclaration accepted by the department. Although the omission to state the pharmacopoeia position was not fully explained, the available material did not support denial of stay relief at that stage, and recovery remained stayed pending appeal. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105277