https://www.taxtmi.com/caselaws?id=248252 The Tribunal granted a waiver of pre-deposit and stayed the recovery of duty during the appeal process for the applicant. The Tribunal found that the demand was time-barred under Section 11A of the Central Excise Act and that the applicant had made out a prima facie case for a total waiver of pre-deposit. Additionally, the Tribunal considered the coverage under the B-17 Bond for Advance DTA Sales, ultimately favoring the applicant's position. The judgment emphasized the significance of the time-barred demand and the B-17 Bond coverage in deciding the waiver outcome. en-us Tue, 17 Jan 2012 00:00:00 +0530 Fri, 06 Jun 2014 11:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248252 The Tribunal granted a waiver of pre-deposit and stayed the recovery of duty during the appeal process for the applicant. The Tribunal found that the demand was time-barred under Section 11A of the Central Excise Act and that the applicant had made out a prima facie case for a total waiver of pre-deposit. Additionally, the Tribunal considered the coverage under the B-17 Bond for Advance DTA Sales, ultimately favoring the applicant's position. The judgment emphasized the significance of the time-barred demand and the B-17 Bond coverage in deciding the waiver outcome. Case-Laws Customs Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248252