https://www.taxtmi.com/caselaws?id=53869 The Tribunal granted a waiver of pre-deposit and stayed the recovery of duty, penalty, and personal penalty amounts for the Small Scale Industry appellants manufacturing Solar powered Electric Power Fence System. The Tribunal classified the electrified barbed fence as immovable due to being embedded in the earth or walls, supporting the appellants' genuine belief. The demands were considered time-barred based on the appellants' good faith belief and financial hardship, leading to a balanced approach by the Tribunal in scheduling an expedited hearing for the appeal. en-us Mon, 17 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53869 The Tribunal granted a waiver of pre-deposit and stayed the recovery of duty, penalty, and personal penalty amounts for the Small Scale Industry appellants manufacturing Solar powered Electric Power Fence System. The Tribunal classified the electrified barbed fence as immovable due to being embedded in the earth or walls, supporting the appellants' genuine belief. The demands were considered time-barred based on the appellants' good faith belief and financial hardship, leading to a balanced approach by the Tribunal in scheduling an expedited hearing for the appeal. Case-Laws Central Excise Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53869