https://www.taxtmi.com/caselaws?id=206700 Prima facie limitation and revenue neutrality were treated as sufficient grounds to waive pre-deposit. The Tribunal noted that extended limitation requires material showing mala fide suppression, and that a mere expectation of fuller disclosure under self-assessment is not enough; in the absence of such material, the limitation objection had prima facie force. It also accepted the revenue neutrality plea on a prima facie basis, relying on the duty position arising from the mode of clearance and exemption consequences, as well as an earlier majority view. Unconditional waiver of pre-deposit was therefore granted and the stay application was allowed. en-us Mon, 21 Feb 2011 00:00:00 +0530 Thu, 15 Sep 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206700 Prima facie limitation and revenue neutrality were treated as sufficient grounds to waive pre-deposit. The Tribunal noted that extended limitation requires material showing mala fide suppression, and that a mere expectation of fuller disclosure under self-assessment is not enough; in the absence of such material, the limitation objection had prima facie force. It also accepted the revenue neutrality plea on a prima facie basis, relying on the duty position arising from the mode of clearance and exemption consequences, as well as an earlier majority view. Unconditional waiver of pre-deposit was therefore granted and the stay application was allowed. Case-Laws Central Excise Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206700