https://www.taxtmi.com/caselaws?id=82937 Waiver of pre-deposit may be granted where the assessee shows a prima facie case on limitation and financial hardship. The Tribunal noted that a demand challenged as time-barred could not be validated merely because the RT-12 return was completed later, and delayed finalisation of the classification list did not, by itself, make the clearances provisional or extend the time for issuing a demand notice under Section 11A. The earlier Rasoi Ltd. decision was treated as factually distinguishable. Interim relief was therefore justified on the basis of prima facie merits and hardship, subject to a personal bond for the amount ultimately found due. en-us Fri, 15 Oct 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82937 Waiver of pre-deposit may be granted where the assessee shows a prima facie case on limitation and financial hardship. The Tribunal noted that a demand challenged as time-barred could not be validated merely because the RT-12 return was completed later, and delayed finalisation of the classification list did not, by itself, make the clearances provisional or extend the time for issuing a demand notice under Section 11A. The earlier Rasoi Ltd. decision was treated as factually distinguishable. Interim relief was therefore justified on the basis of prima facie merits and hardship, subject to a personal bond for the amount ultimately found due. Case-Laws Central Excise Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82937