https://www.taxtmi.com/caselaws?id=114118 In a stay application, the tribunal examined whether the applicant had shown a prima facie case for complete waiver of pre-deposit and whether the extended period of limitation was available to the Department. It noted that departmental supervision and prior knowledge of the use of imported consumables made the extended limitation issue doubtful at the prima facie stage, but also found that the adjudicating authority had given detailed reasons for rejecting the claim that the consumables were used only in processed fabric. On that basis, the applicant was not entitled to full waiver, and only partial interim relief was granted with a directed deposit and protection of the balance demand pending appeal. en-us Wed, 08 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 13:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114118 In a stay application, the tribunal examined whether the applicant had shown a prima facie case for complete waiver of pre-deposit and whether the extended period of limitation was available to the Department. It noted that departmental supervision and prior knowledge of the use of imported consumables made the extended limitation issue doubtful at the prima facie stage, but also found that the adjudicating authority had given detailed reasons for rejecting the claim that the consumables were used only in processed fabric. On that basis, the applicant was not entitled to full waiver, and only partial interim relief was granted with a directed deposit and protection of the balance demand pending appeal. Case-Laws Central Excise Wed, 08 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114118