9911796707
TMI Blog2012 (6) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... orders – In respect of interest for December 2007, show cause notice was issued in December 2009 and in respect of demand of interest for March 2008, show cause notice was issued in February 2010 – Held that:- appellant had filed ST-3 returns during the period of demand and the details were actually shown therein, limitation under Section 11A would apply for demand under Central Excise, requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case and also put-forth several arguments as to why decisions of the lower authorities are not sustainable. Since the issue before me is only whether pre-deposit to be waived and stay to be granted or not, I do not feel it necessary discuss all the grounds and all the arguments, since I find that the requirement of pre-deposit can be waived and stay can be granted on the issue of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (261) E.L.T. 375 (Tribunal). As submitted by him, the Tribunal in the case M/s. Ucal Fuel Systems Ltd. (supra) had relied up on the decision of TVS Whirlpool Ltd. reported in 1996 (86) E.L.T. 144 which was upheld by the Hon ble Supreme Court [2000 (119) E.L.T. A177 (S.C.)] subsequently to hold that limitation under Section 11A would apply for demand under Central Excise also. 5. In view of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
