https://www.taxtmi.com/caselaws?id=106524 A prima facie time-bar under Section 11A and a weak excisability case justified full waiver of pre-deposit and stay of recovery. The applicants challenged a duty demand on waste and scrap cleared over a long period, contending that much of it fell outside the normal limitation period. They also argued that the show-cause allegation of suppression rested on non-declaration of paper waste/broke, while the adjudication proceeded on a different basis. On merits, they maintained that waste and scrap arising from dismantling machinery was not excisable scrap. The record was found to disclose a strong prima facie case on both limitation and merits. en-us Fri, 11 Oct 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106524 A prima facie time-bar under Section 11A and a weak excisability case justified full waiver of pre-deposit and stay of recovery. The applicants challenged a duty demand on waste and scrap cleared over a long period, contending that much of it fell outside the normal limitation period. They also argued that the show-cause allegation of suppression rested on non-declaration of paper waste/broke, while the adjudication proceeded on a different basis. On merits, they maintained that waste and scrap arising from dismantling machinery was not excisable scrap. The record was found to disclose a strong prima facie case on both limitation and merits. Case-Laws Central Excise Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106524