https://www.taxtmi.com/caselaws?id=88297 Waiver of pre-deposit and stay of recovery were granted where the duty demand raised a prima facie limitation issue and the applicants showed financial hardship. Goods had been cleared under approved classification lists without any bond being called for, and the later redetermination of classification led to a demand questioning eligibility for Notification No. 1/93-C.E., giving rise to an arguable time-bar plea. The applicants' sickness status as a declared sick industrial company was also treated as relevant hardship. On these facts, the entire duty deposit was waived and recovery stayed pending appeal. en-us Mon, 05 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88297 Waiver of pre-deposit and stay of recovery were granted where the duty demand raised a prima facie limitation issue and the applicants showed financial hardship. Goods had been cleared under approved classification lists without any bond being called for, and the later redetermination of classification led to a demand questioning eligibility for Notification No. 1/93-C.E., giving rise to an arguable time-bar plea. The applicants' sickness status as a declared sick industrial company was also treated as relevant hardship. On these facts, the entire duty deposit was waived and recovery stayed pending appeal. Case-Laws Central Excise Mon, 05 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88297