https://www.taxtmi.com/caselaws?id=236017 A strong prima facie case for waiver of pre-deposit may arise where the demand appears time-barred on the admitted chronology. Here, credit was availed in 2004 and the show cause notice was issued in 2010, so the demand appeared to be raised beyond the normal limitation period. On that basis, the appellant was found to have a strong interim case on limitation, and waiver of pre-deposit was granted together with stay of recovery of the disputed amounts pending appeal. en-us Mon, 20 May 2013 00:00:00 +0530 Mon, 12 Aug 2013 08:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236017 A strong prima facie case for waiver of pre-deposit may arise where the demand appears time-barred on the admitted chronology. Here, credit was availed in 2004 and the show cause notice was issued in 2010, so the demand appeared to be raised beyond the normal limitation period. On that basis, the appellant was found to have a strong interim case on limitation, and waiver of pre-deposit was granted together with stay of recovery of the disputed amounts pending appeal. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236017