https://www.taxtmi.com/caselaws?id=80624 The Stay Petition seeking waiver of pre-deposit pending appeal against a demand based on revised duty rates for imported goods was granted. The court emphasized the effective date of notifications and ruled in favor of the appellants, considering financial hardship and conflicting practices regarding exemption notifications. The judgment highlighted the importance of a strong prima facie case for granting the stay and addressed concerns regarding time-barred notices and validity of demands for auxiliary duty. The decision aimed to ensure fairness and compliance with legal principles while acknowledging the impact on Government revenue. en-us Thu, 19 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80624 The Stay Petition seeking waiver of pre-deposit pending appeal against a demand based on revised duty rates for imported goods was granted. The court emphasized the effective date of notifications and ruled in favor of the appellants, considering financial hardship and conflicting practices regarding exemption notifications. The judgment highlighted the importance of a strong prima facie case for granting the stay and addressed concerns regarding time-barred notices and validity of demands for auxiliary duty. The decision aimed to ensure fairness and compliance with legal principles while acknowledging the impact on Government revenue. Case-Laws Customs Thu, 19 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80624