https://www.taxtmi.com/caselaws?id=108192 A prima facie case for waiver of pre-deposit and stay of penalty recovery was found where the demand appeared time-barred. The valuation dispute concerned goods cleared during the relevant period, while the petroleum price revision took effect retrospectively only later. At the interlocutory stage, the correspondence with the Ministry was not shown to be required disclosure to the excise department. On that material, limitation was a strong prima facie ground, and recovery of the penalty was stayed pending the appeal. en-us Tue, 09 Apr 2002 00:00:00 +0530 Fri, 30 Mar 2012 14:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108192 A prima facie case for waiver of pre-deposit and stay of penalty recovery was found where the demand appeared time-barred. The valuation dispute concerned goods cleared during the relevant period, while the petroleum price revision took effect retrospectively only later. At the interlocutory stage, the correspondence with the Ministry was not shown to be required disclosure to the excise department. On that material, limitation was a strong prima facie ground, and recovery of the penalty was stayed pending the appeal. Case-Laws Central Excise Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108192