https://www.taxtmi.com/caselaws?id=116915 Long-standing sampling activity carried out with departmental knowledge, supported by registers, correspondence, inspections and earlier litigation, did not prima facie justify allegations of suppression, misrepresentation or fraud with intent to evade duty. On the limitation issue, the demand was treated as strongly arguable as time-barred because the department should have raised it earlier rather than await finality on the legal question. On that basis, unconditional waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. en-us Tue, 03 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 17:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116915 Long-standing sampling activity carried out with departmental knowledge, supported by registers, correspondence, inspections and earlier litigation, did not prima facie justify allegations of suppression, misrepresentation or fraud with intent to evade duty. On the limitation issue, the demand was treated as strongly arguable as time-barred because the department should have raised it earlier rather than await finality on the legal question. On that basis, unconditional waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. Case-Laws Central Excise Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116915