https://www.taxtmi.com/caselaws?id=109921 A strong prima facie case was found for waiver of pre-deposit and stay of recovery where an earlier finding showed that the connected party had acted under a bona fide belief that mould cost was not includible in the value of components. That factual basis made the allegation of suppression or fraud difficult to sustain at the interim stage and supported the view that the demand could not then proceed on the footing of deliberate concealment. On that reasoning, pre-deposit was waived and recovery stayed pending appeal. en-us Thu, 21 Aug 2003 00:00:00 +0530 Thu, 12 Apr 2012 18:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109921 A strong prima facie case was found for waiver of pre-deposit and stay of recovery where an earlier finding showed that the connected party had acted under a bona fide belief that mould cost was not includible in the value of components. That factual basis made the allegation of suppression or fraud difficult to sustain at the interim stage and supported the view that the demand could not then proceed on the footing of deliberate concealment. On that reasoning, pre-deposit was waived and recovery stayed pending appeal. Case-Laws Central Excise Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109921