https://www.taxtmi.com/caselaws?id=153813 A pre-deposit waiver was granted because the duty demand was raised after the applicable limitation period. The demand covered January 2001 to September 2002, but the show cause notice was issued only on 5 February 2008, placing it beyond even the extended five-year period on the facts presented. The Tribunal also noted that, although the demand was sought to be sustained under the Central Excise Rules rather than only under section 11A, the limitation principle was treated as applicable to Rule 196 as well. On that basis, the demand could not be prima facie sustained and unconditional waiver of pre-deposit was allowed. en-us Wed, 02 Sep 2009 00:00:00 +0530 Wed, 31 Jul 2013 12:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153813 A pre-deposit waiver was granted because the duty demand was raised after the applicable limitation period. The demand covered January 2001 to September 2002, but the show cause notice was issued only on 5 February 2008, placing it beyond even the extended five-year period on the facts presented. The Tribunal also noted that, although the demand was sought to be sustained under the Central Excise Rules rather than only under section 11A, the limitation principle was treated as applicable to Rule 196 as well. On that basis, the demand could not be prima facie sustained and unconditional waiver of pre-deposit was allowed. Case-Laws Central Excise Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153813