https://www.taxtmi.com/caselaws?id=261460 At the stay stage, a pre-deposit may be confined to the portion of the cess demand falling within limitation where part of the demand is prima facie time-barred. The text also states that, on a prima facie view, excise duty credit available in the CENVAT account under the CENVAT Credit Rules, 2002 and 2004 could be used to pay cess, and debit from that account was permitted for the directed deposit. On compliance, the balance pre-deposit, interest, and penalty were waived. en-us Mon, 01 Jun 2015 00:00:00 +0530 Mon, 13 Jul 2015 06:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261460 At the stay stage, a pre-deposit may be confined to the portion of the cess demand falling within limitation where part of the demand is prima facie time-barred. The text also states that, on a prima facie view, excise duty credit available in the CENVAT account under the CENVAT Credit Rules, 2002 and 2004 could be used to pay cess, and debit from that account was permitted for the directed deposit. On compliance, the balance pre-deposit, interest, and penalty were waived. Case-Laws Central Excise Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261460