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of <h1>CESTAT Chennai: Appeal Allowed, Stay Granted, Demand Time-Barred.</h1> The Appellate Tribunal CESTAT CHENNAI allowed the appeal and stay application, setting aside the Commissioner (Appeals) order, as the demand was found to ... - The Appellate Tribunal CESTAT CHENNAI ordered the appellant to pre-deposit a sum towards modvat credit wrongly availed and a penalty. The tribunal found the demand to be time-barred as the show cause notice was issued beyond the required period. The appeal and stay application were allowed, setting aside the order of the Commissioner (Appeals).
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