2013 (4) TMI 148

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..... ppellant has not made out a prima facie case for complete waiver of pre-deposit of the amounts involved. - stay granted partly. - E/1178/2011 - S/337/WZB/Ahd/2012 - Dated:- 12-3-2013 - M.V. Ravindran, J. For the Appellant Mehul Jivani, CA For the Respondent S.K. Mall, AR 1. This Stay Petition is filed for waiver of per-deposit of an amount of Rs.2,91,291/- confirmed as in-eligible .....

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..... hough, through Gujarat Electricity Board. It is also his submission that the Show Cause Notice issued on 27.07.2010 and the credit has been availed during the period July 2005 to February 2010 and hence entire demand is hit by limitation. He would also draw my attention to the decision of the Tribunal in the case of Maharashtra Seamless Ltd., and in the case of Endurance Technologies Pvt. Ltd. 4 .....

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..... t in Central Excise Tax Appeal. As regards the limitation which has been brought to my notice by the ld. Chartered Accountant, I am of the view that the limitation is a mixed question of facts and law which needs to be considered at the time of final disposal of appeal. 6. Accordingly, I am of the view that the appellant has not made out a prima facie case for complete waiver of pre-deposit of t .....

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