https://www.taxtmi.com/caselaws?id=155269 A curable defect in an exemption declaration relating to the description of inputs did not, on the record, justify immediate recovery of the duty demand. The appellants had filed returns showing full particulars of production and clearances, and there was no evidence of intent to evade duty. The tribunal noted that the defect could have been pointed out earlier by departmental officers and that no prejudice to revenue was shown. On these facts, a prima facie case for interim protection was made out, and stay of the impugned demand was granted pending disposal of the appeal. en-us Fri, 16 Oct 2009 00:00:00 +0530 Mon, 02 Sep 2013 17:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155269 A curable defect in an exemption declaration relating to the description of inputs did not, on the record, justify immediate recovery of the duty demand. The appellants had filed returns showing full particulars of production and clearances, and there was no evidence of intent to evade duty. The tribunal noted that the defect could have been pointed out earlier by departmental officers and that no prejudice to revenue was shown. On these facts, a prima facie case for interim protection was made out, and stay of the impugned demand was granted pending disposal of the appeal. Case-Laws Central Excise Fri, 16 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155269