https://www.taxtmi.com/caselaws?id=120131 Clearances claimed as exports under a simplified export procedure were treated as prima facie confined to direct removals from the manufacturing unit; goods moved through a merchant-exporter or sister concern did not establish a strong enough basis for complete waiver of pre-deposit. On limitation, recorded statements and summons issued in a continuing departmental enquiry supported a prima facie view that the extended period could be invoked. Partial waiver of pre-deposit was therefore granted, subject to compliance with the directed deposit, and recovery of the balance demand and penalties was stayed pending disposal of the appeals. en-us Wed, 27 Sep 2006 00:00:00 +0530 Tue, 17 Jul 2012 11:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120131 Clearances claimed as exports under a simplified export procedure were treated as prima facie confined to direct removals from the manufacturing unit; goods moved through a merchant-exporter or sister concern did not establish a strong enough basis for complete waiver of pre-deposit. On limitation, recorded statements and summons issued in a continuing departmental enquiry supported a prima facie view that the extended period could be invoked. Partial waiver of pre-deposit was therefore granted, subject to compliance with the directed deposit, and recovery of the balance demand and penalties was stayed pending disposal of the appeals. Case-Laws Central Excise Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120131