https://www.taxtmi.com/caselaws?id=246364 At the stay stage, CESTAT New Delhi held that contemporaneous documents supporting an area-based exemption claim carried greater weight than later employee statements. The District Industries Centre certificate, the Range Superintendent's recommendation and the departmental acceptance of the exemption were treated as strong prima facie material. A later objection that a small investment in CD writers was missing did not justify denial of waiver, especially where no objection had been raised when the claim was processed and the issue could have been addressed then. On that prima facie view, the appellants were entitled to waiver of pre-deposit and stay of recovery pending the appeals. en-us Fri, 20 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246364 At the stay stage, CESTAT New Delhi held that contemporaneous documents supporting an area-based exemption claim carried greater weight than later employee statements. The District Industries Centre certificate, the Range Superintendent's recommendation and the departmental acceptance of the exemption were treated as strong prima facie material. A later objection that a small investment in CD writers was missing did not justify denial of waiver, especially where no objection had been raised when the claim was processed and the issue could have been addressed then. On that prima facie view, the appellants were entitled to waiver of pre-deposit and stay of recovery pending the appeals. Case-Laws Central Excise Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246364