https://www.taxtmi.com/caselaws?id=43471 A waiver of pre-deposit cannot be refused without a prima facie examination of a specifically raised limitation plea. Where the appellant contended that the demand was time-barred in both the appeal and the waiver application, and the tribunal did not address that contention, the refusal to grant waiver was legally unsustainable. The order was therefore quashed and the matter remitted for fresh consideration of the waiver and stay applications, with the question of limitation to be examined in accordance with law. en-us Fri, 30 Oct 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43471 A waiver of pre-deposit cannot be refused without a prima facie examination of a specifically raised limitation plea. Where the appellant contended that the demand was time-barred in both the appeal and the waiver application, and the tribunal did not address that contention, the refusal to grant waiver was legally unsustainable. The order was therefore quashed and the matter remitted for fresh consideration of the waiver and stay applications, with the question of limitation to be examined in accordance with law. Case-Laws Central Excise Fri, 30 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43471