https://www.taxtmi.com/caselaws?id=126845 The Tribunal granted the appellant's waiver of pre-deposit and stay of recovery in a case involving allegations of manufacturing capital goods based on invoice details. The appellant successfully argued that the entry mentioning "sub-assembly" in the invoice was a mistake, and the department failed to verify the manufacturing facilities. The Tribunal found the show cause notice time-barred, allowed the stay application, and directed no recovery even after the stay order expiry. The matter was referred to the appropriate bench for further proceedings. en-us Thu, 19 Jun 2008 00:00:00 +0530 Fri, 01 Feb 2013 10:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126845 The Tribunal granted the appellant's waiver of pre-deposit and stay of recovery in a case involving allegations of manufacturing capital goods based on invoice details. The appellant successfully argued that the entry mentioning "sub-assembly" in the invoice was a mistake, and the department failed to verify the manufacturing facilities. The Tribunal found the show cause notice time-barred, allowed the stay application, and directed no recovery even after the stay order expiry. The matter was referred to the appropriate bench for further proceedings. Case-Laws Central Excise Thu, 19 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126845