https://www.taxtmi.com/caselaws?id=117600 Unconditional waiver of pre-deposit and stay of recovery were considered justified where the components had been cleared after examination of the operation manual, with no misdeclaration at clearance. The demand was supported by invocation of the extended limitation period, but the record suggested a possible change in departmental opinion rather than suppression of facts. The appellants also relied on an earlier Tribunal ruling in their own case, which had been stayed by the Apex Court and involved a split view. On these facts, a strong prima facie case was found for waiver pending appeal, and recovery was stayed until disposal of the appeal. en-us Tue, 22 Nov 2005 00:00:00 +0530 Mon, 25 Jun 2012 12:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117600 Unconditional waiver of pre-deposit and stay of recovery were considered justified where the components had been cleared after examination of the operation manual, with no misdeclaration at clearance. The demand was supported by invocation of the extended limitation period, but the record suggested a possible change in departmental opinion rather than suppression of facts. The appellants also relied on an earlier Tribunal ruling in their own case, which had been stayed by the Apex Court and involved a split view. On these facts, a strong prima facie case was found for waiver pending appeal, and recovery was stayed until disposal of the appeal. Case-Laws Customs Tue, 22 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117600