https://www.taxtmi.com/caselaws?id=111120 Suppression of facts was not made out at the prima facie stage where the assessee had disclosed manufacture of goods under Chapter 39 and had sought exemption for the disputed plastic CD tower and plastic audio cassette stand. The proposed classification under Chapter 94 was found doubtful because the goods appeared to be stands placed on furniture rather than furniture placed on the floor. On that basis, invocation of the extended period of limitation lacked prima facie support, and the assessee also established a substantial case for waiver of pre-deposit and stay of recovery pending appeal. en-us Mon, 29 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 13:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111120 Suppression of facts was not made out at the prima facie stage where the assessee had disclosed manufacture of goods under Chapter 39 and had sought exemption for the disputed plastic CD tower and plastic audio cassette stand. The proposed classification under Chapter 94 was found doubtful because the goods appeared to be stands placed on furniture rather than furniture placed on the floor. On that basis, invocation of the extended period of limitation lacked prima facie support, and the assessee also established a substantial case for waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Mon, 29 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111120