https://www.taxtmi.com/caselaws?id=219488 Where the department already knew the essential facts from correspondence, invocation of the extended period of limitation was not prima facie sustainable for want of suppression. By contrast, filling compressed hydrogen gas received in bulk into smaller returnable cylinders for marketing was treated as prima facie manufacture under Chapter Note 9 of Chapter 28, applying the repacking principle. On that interim assessment, the assessee had a prima facie case on limitation but not on merits, so the stay was granted only on condition of a partial pre-deposit, with the balance demand, interest and penalty stayed subject to compliance. en-us Fri, 25 May 2012 00:00:00 +0530 Sat, 03 Nov 2012 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219488 Where the department already knew the essential facts from correspondence, invocation of the extended period of limitation was not prima facie sustainable for want of suppression. By contrast, filling compressed hydrogen gas received in bulk into smaller returnable cylinders for marketing was treated as prima facie manufacture under Chapter Note 9 of Chapter 28, applying the repacking principle. On that interim assessment, the assessee had a prima facie case on limitation but not on merits, so the stay was granted only on condition of a partial pre-deposit, with the balance demand, interest and penalty stayed subject to compliance. Case-Laws Central Excise Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219488