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    <title>2013 (11) TMI 1080 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted waiver of pre-deposit and stay against recovery during the appeal, recognizing the prima facie case made by the appellants concerning the limitation period. The Tribunal found no need to delve into the merits of the case at that stage, considering the unique circumstances of the appellants&#039; transition from providing services to manufacturing goods and the absence of evidence of suppression or mis-declaration.</description>
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      <description>The Tribunal granted waiver of pre-deposit and stay against recovery during the appeal, recognizing the prima facie case made by the appellants concerning the limitation period. The Tribunal found no need to delve into the merits of the case at that stage, considering the unique circumstances of the appellants&#039; transition from providing services to manufacturing goods and the absence of evidence of suppression or mis-declaration.</description>
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