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    <title>2009 (3) TMI 591 - CESTAT, AHMEDABAD</title>
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    <description>A prima facie limitation objection was accepted in a pre-deposit context where the department had already issued an earlier show cause notice on the same facts, indicating prior knowledge of the relevant case. On that basis, the Tribunal found force in the plea that the demand may be time-barred and treated the balance duty and penalty as fit for waiver pending final disposal. The pre-deposit of the balance tax and the entire penalty was therefore dispensed with, and the stay petition was disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=202892</link>
      <description>A prima facie limitation objection was accepted in a pre-deposit context where the department had already issued an earlier show cause notice on the same facts, indicating prior knowledge of the relevant case. On that basis, the Tribunal found force in the plea that the demand may be time-barred and treated the balance duty and penalty as fit for waiver pending final disposal. The pre-deposit of the balance tax and the entire penalty was therefore dispensed with, and the stay petition was disposed of.</description>
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      <pubDate>Wed, 18 Mar 2009 00:00:00 +0530</pubDate>
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