https://www.taxtmi.com/caselaws?id=218671 For stay purposes, disclosure of job-work activity in ER-2 returns and supporting challans was treated as sufficient prima facie material where the department was already aware of the activity and no adequate basis was shown for alleging suppression with intent to evade duty. The absence of a separate verification certificate on each document did not, by itself, discredit the record. The movement of raw materials and return of finished goods on the same basis, together with the availability of credit to the sister concern, supported the plea of revenue neutrality. On that footing, limitation was treated as a strong interim issue and pre-deposit of duty and penalty was dispensed with. en-us Tue, 17 Jan 2012 00:00:00 +0530 Thu, 22 Nov 2012 22:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218671 For stay purposes, disclosure of job-work activity in ER-2 returns and supporting challans was treated as sufficient prima facie material where the department was already aware of the activity and no adequate basis was shown for alleging suppression with intent to evade duty. The absence of a separate verification certificate on each document did not, by itself, discredit the record. The movement of raw materials and return of finished goods on the same basis, together with the availability of credit to the sister concern, supported the plea of revenue neutrality. On that footing, limitation was treated as a strong interim issue and pre-deposit of duty and penalty was dispensed with. Case-Laws Central Excise Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218671