https://www.taxtmi.com/caselaws?id=105007 A limitation objection was found prima facie strong where the department had already issued earlier show cause notices for the same period and facts, weakening any allegation of suppression. On that basis, the tribunal treated the demand as time-barred at the interim stage and held that pre-deposit of duty and penalty was not justified. Recovery was stayed pending appeal, and the assessee obtained interim relief without deposit requirements because prior departmental knowledge of the relevant facts undercut the later suppression plea. en-us Fri, 20 Sep 2002 00:00:00 +0530 Fri, 02 Mar 2012 11:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105007 A limitation objection was found prima facie strong where the department had already issued earlier show cause notices for the same period and facts, weakening any allegation of suppression. On that basis, the tribunal treated the demand as time-barred at the interim stage and held that pre-deposit of duty and penalty was not justified. Recovery was stayed pending appeal, and the assessee obtained interim relief without deposit requirements because prior departmental knowledge of the relevant facts undercut the later suppression plea. Case-Laws Central Excise Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105007