https://www.taxtmi.com/caselaws?id=117145 Declarations describing the goods and claiming exemption were treated as significant for limitation, because no objection was raised by the Revenue at the relevant time. On that basis, a demand relating to the period from 1 May 1994 to 31 March 1995, issued by show cause notice on 21 January 1997, was considered prima facie barred by limitation. The assessee therefore established a prima facie case for waiver of pre-deposit, and the stay petition was allowed. en-us Wed, 23 Nov 2005 00:00:00 +0530 Wed, 20 Jun 2012 16:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117145 Declarations describing the goods and claiming exemption were treated as significant for limitation, because no objection was raised by the Revenue at the relevant time. On that basis, a demand relating to the period from 1 May 1994 to 31 March 1995, issued by show cause notice on 21 January 1997, was considered prima facie barred by limitation. The assessee therefore established a prima facie case for waiver of pre-deposit, and the stay petition was allowed. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117145