https://www.taxtmi.com/caselaws?id=95088 The Tribunal allowed the appellant's request to dispense with the pre-deposit of duty amount and personal penalty. It found that the goods cleared were for captive consumption, not for further sale, and the transaction concluded at the factory gate, exempting the appellant from Section 4 provisions on the place of removal. Additionally, the Tribunal upheld the appellant's argument on the bar of limitation for raising the show cause notice, emphasizing the importance of adhering to statutory timelines and granted the stay petition without conditions. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95088 The Tribunal allowed the appellant's request to dispense with the pre-deposit of duty amount and personal penalty. It found that the goods cleared were for captive consumption, not for further sale, and the transaction concluded at the factory gate, exempting the appellant from Section 4 provisions on the place of removal. Additionally, the Tribunal upheld the appellant's argument on the bar of limitation for raising the show cause notice, emphasizing the importance of adhering to statutory timelines and granted the stay petition without conditions. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95088