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<h1>CESTAT grants exemption and stay, rules in favor of appellant on limitation issue. No duty evasion found.</h1> The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, granting exemption from pre-deposit and a stay of recovery of the demand. The ... Stay/Dispensation of pre-deposit - Demand - Limitation The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, granting exemption from pre-deposit and a stay of recovery of the demand. The appellant made a strong case on the issue of limitation, and the Tribunal found no intention to evade duty. The case was posted for hearing on 3-5-2004.