https://www.taxtmi.com/caselaws?id=95272 Entitlement to waiver of pre-deposit and stay of recovery turned on whether the concessional rate under Notification No. 6/94 remained available and whether the demand was prima facie time-barred. The Tribunal noted that the Commissioner had not addressed the plea that withdrawal of the Drugs Price Control Order, 1987 did not affect the concession, and it found the allegation of suppression unsustainable because the rescission was not within the assessee's exclusive knowledge and was known to the Department. On that basis, the demand was treated as prima facie barred by limitation, and waiver of pre-deposit was granted with recovery of duty and penalty stayed pending appeal. en-us Wed, 03 Jan 2001 00:00:00 +0530 Fri, 09 Dec 2011 13:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95272 Entitlement to waiver of pre-deposit and stay of recovery turned on whether the concessional rate under Notification No. 6/94 remained available and whether the demand was prima facie time-barred. The Tribunal noted that the Commissioner had not addressed the plea that withdrawal of the Drugs Price Control Order, 1987 did not affect the concession, and it found the allegation of suppression unsustainable because the rescission was not within the assessee's exclusive knowledge and was known to the Department. On that basis, the demand was treated as prima facie barred by limitation, and waiver of pre-deposit was granted with recovery of duty and penalty stayed pending appeal. Case-Laws Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95272