https://www.taxtmi.com/caselaws?id=124628 At the stay stage, the Tribunal found a prima facie case that the demand was time-barred because the show cause notice was issued long after completion of the investigation, and it noted that the authority below had relied on a Larger Bench ruling later overruled by the Supreme Court. It also accepted the appellants' plea of financial hardship, taking into account the closure of the factory, rental occupation, and negative current assets, which showed inability to make a pre-deposit without undue hardship. On those grounds, interim relief was granted without any pre-deposit. en-us Tue, 29 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124628 At the stay stage, the Tribunal found a prima facie case that the demand was time-barred because the show cause notice was issued long after completion of the investigation, and it noted that the authority below had relied on a Larger Bench ruling later overruled by the Supreme Court. It also accepted the appellants' plea of financial hardship, taking into account the closure of the factory, rental occupation, and negative current assets, which showed inability to make a pre-deposit without undue hardship. On those grounds, interim relief was granted without any pre-deposit. Case-Laws Central Excise Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124628