https://www.taxtmi.com/caselaws?id=244627 In a stay and waiver application, the tribunal found a strong prima facie limitation issue because the department's own objection showed awareness that the goods were cleared to sister units for construction activity. On that material, invocation of the extended period was treated as questionable for purposes of pre-deposit. Partial waiver was therefore granted: a deposit of Rs. 50,000 was ordered, and the balance pre-deposit was waived with recovery stayed pending appeal disposal. en-us Tue, 17 Dec 2013 00:00:00 +0530 Tue, 04 Mar 2014 10:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244627 In a stay and waiver application, the tribunal found a strong prima facie limitation issue because the department's own objection showed awareness that the goods were cleared to sister units for construction activity. On that material, invocation of the extended period was treated as questionable for purposes of pre-deposit. Partial waiver was therefore granted: a deposit of Rs. 50,000 was ordered, and the balance pre-deposit was waived with recovery stayed pending appeal disposal. Case-Laws Central Excise Tue, 17 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244627