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TMI Blog2013 (10) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... the Larger Bench decision in the case of Vandana Global Ltd. Vs. CC Ex., Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] – Held that:- This Tribunal has been taking a consistent view by allowing the stay petition of the assessee where extended period of limitation is involved but directed pre-deposit wherever the demand is for normal period of limitation - the entire demand is issued involving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , namely, M.S. Angles, Channels, Plates, M.S. Rounds/Rods, Chequered coil etc. used in the manufacture of storage tank, accessories, machineries and structures. The show-cause notice dated 25.5.2011 has been issued to them involving period from March 2007 to March, 2010, hence, the entire demand is for extended period of limitation. Further, the ld. Advocate has submitted that they have already de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit wherever the demand is for normal period of limitation. In the present case, we find that the entire demand is issued involving extended period of limitation and also the applicant has already deposited an amount of Rs.28,85,952/-. In these circumstances, pre-deposit of remaining dues adjudged is waived and its recovery stayed during pendency of the appeal. Stay petition is allowed. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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