https://www.taxtmi.com/caselaws?id=41996 While deciding a stay application in an excise duty appeal, the Tribunal was required to consider, at least prima facie, the assessee's plea that the demand was time-barred. The Court held that once limitation was specifically raised in support of stay, the Tribunal could not ignore that contention and had to address it in deciding whether recovery should be stayed. The stay order was therefore quashed and the matter remitted for fresh consideration of the stay prayer, including the limitation objection, in accordance with law. en-us Fri, 22 May 1987 00:00:00 +0530 Tue, 08 Jun 2010 14:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41996 While deciding a stay application in an excise duty appeal, the Tribunal was required to consider, at least prima facie, the assessee's plea that the demand was time-barred. The Court held that once limitation was specifically raised in support of stay, the Tribunal could not ignore that contention and had to address it in deciding whether recovery should be stayed. The stay order was therefore quashed and the matter remitted for fresh consideration of the stay prayer, including the limitation objection, in accordance with law. Case-Laws Central Excise Fri, 22 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41996