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TMI Blog2013 (11) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (12) TMI 11 - SUPREME COURT OF INDIA ] - Prima facie the appeal filed by the assessee before Commissioner (Appeals) was barred by limitation and he has rightly held the same to be so - the applicant directed to deposit the entire duty amount of pre-deposit – upon such submission rest of the duty to be waived till the disposal – stay not granted. - Appeal No. 55149 of 2013 (SM) - Stay Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference is made in the case of Singh Enterprises vs. CCE, Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C.). The only dispute remains as regards the factual position as to whether the date on which the service was completed has to be taken as the date when the impugned order of the Assistant Commissioner was hasted on the factory of the appellant or the date when the order was procured by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) was barred by limitation and he has rightly held the same to be so. As such, I direct the applicant to deposit the entire duty amount within a period of eight weeks, subject to which, the pre-deposit of interest and penalty shall be waived and its recovery stayed during the pendency of the appeal. Matter to come up for ascertaining compliance on 13th September 2013, when the appeal itself could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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