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    <title>2001 (8) TMI 673 - CEGAT, MUMBAI</title>
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    <description>Prior departmental awareness of the basis on which duty was quantified supported a prima facie limitation defence, and that defence justified interim protection during the appeal. The Tribunal noted earlier meeting minutes and departmental communications indicating knowledge of the relevant valuation or demand basis, and treated the appellant&#039;s partial payment as relevant to interim relief. On that footing, the remaining duty, penalty and interest were waived for purposes of the appeal, and recovery was stayed pending final disposal.</description>
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      <title>2001 (8) TMI 673 - CEGAT, MUMBAI</title>
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      <description>Prior departmental awareness of the basis on which duty was quantified supported a prima facie limitation defence, and that defence justified interim protection during the appeal. The Tribunal noted earlier meeting minutes and departmental communications indicating knowledge of the relevant valuation or demand basis, and treated the appellant&#039;s partial payment as relevant to interim relief. On that footing, the remaining duty, penalty and interest were waived for purposes of the appeal, and recovery was stayed pending final disposal.</description>
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