TMI Blog2001 (1) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above application for waiver of pre-deposit of duty of Rs. 20,20,069/- and penalty of equal amount, arises out of the order of the Commissioner of Central Excise, Delhi. The demand has been confirmed on the ground that the appellants (who are manufacturers of bulk drugs) cleared goods under concessional rate of duty of 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cie not sustainable since the rescinding of the DPCO cannot be said to be within the exclusive knowledge of the assessee and was also in the knowledge of the Department, we see force in the submission that the demand raised by Notice dated 11-5-99 is prima facie barred by limitation. We therefore, dispense with the requirement of duty and penalty and stay recovery thereof pending the appeal. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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