https://www.taxtmi.com/caselaws?id=125409 Competing interpretations on product classification and the demand justified interim protection where the assessee had a prior favourable decision and a prima facie case against invocation of the longer limitation period. At the stay stage, the merits were left open, but the tribunal granted full waiver of the pre-deposit and stayed coercive recovery pending final disposal of the appeal. The operative principle is that a strong prima facie case, especially on classification and limitation, can support waiver of pre-deposit and interim relief from recovery. en-us Wed, 04 Mar 2009 00:00:00 +0530 Tue, 23 Oct 2012 17:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125409 Competing interpretations on product classification and the demand justified interim protection where the assessee had a prior favourable decision and a prima facie case against invocation of the longer limitation period. At the stay stage, the merits were left open, but the tribunal granted full waiver of the pre-deposit and stayed coercive recovery pending final disposal of the appeal. The operative principle is that a strong prima facie case, especially on classification and limitation, can support waiver of pre-deposit and interim relief from recovery. Case-Laws Central Excise Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125409