https://www.taxtmi.com/caselaws?id=80089 A duty demand raised by show cause notice after amendment of the proviso to Section 11-A was challenged on pre-deposit. The Tribunal noted that the notice invoked the extended period of limitation and that earlier Tribunal authority had followed the relevant High Court ruling on the jurisdictional objection. In these circumstances, insisting on deposit of the duty amount was treated as causing undue hardship, so pre-deposit was dispensed with and recovery was stayed during the appeal. en-us Thu, 21 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80089 A duty demand raised by show cause notice after amendment of the proviso to Section 11-A was challenged on pre-deposit. The Tribunal noted that the notice invoked the extended period of limitation and that earlier Tribunal authority had followed the relevant High Court ruling on the jurisdictional objection. In these circumstances, insisting on deposit of the duty amount was treated as causing undue hardship, so pre-deposit was dispensed with and recovery was stayed during the appeal. Case-Laws Central Excise Thu, 21 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80089