2000 (11) TMI 160

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....the "Act") has filed before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (in short the "Tribunal") seeking waiver of pre-deposit and stay of recovery of duty amounting to Rs. 36,37,338/-, pending disposal of the appeal, filed against the order of adjudication. The demand was raised on paper based decorative laminated sheets cleared during the period from 8th January, 1993 to ....

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.... notification in question and therefore the demand is not tenable and the Tribunal's direction directing payment of Rs. 10 lacs cannot be maintained. 2. Learned Counsel for the respondent supported the order. 3. We have perused the order of the Tribunal, wherein it has been observed that a prima facie case has not been made out on the ground of limitation as well as on merits, as regards app....