https://www.taxtmi.com/caselaws?id=117618 A prima facie time-bar challenge supported waiver of pre-deposit and stay of recovery, as the earlier proceedings had been dropped and the extended period demand appeared unsustainable. On merits, guniting duty-paid steel pipes was treated at the stay stage as not prima facie amounting to manufacture, particularly where the appellants were not manufacturing the pipes themselves and a Board circular supported their case. The Revenue's cited precedent was found distinguishable at that stage, and complete interim protection was granted with priority hearing directed. en-us Wed, 07 Dec 2005 00:00:00 +0530 Mon, 25 Jun 2012 14:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117618 A prima facie time-bar challenge supported waiver of pre-deposit and stay of recovery, as the earlier proceedings had been dropped and the extended period demand appeared unsustainable. On merits, guniting duty-paid steel pipes was treated at the stay stage as not prima facie amounting to manufacture, particularly where the appellants were not manufacturing the pipes themselves and a Board circular supported their case. The Revenue's cited precedent was found distinguishable at that stage, and complete interim protection was granted with priority hearing directed. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117618