2014 (6) TMI 156

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..... the Advance DTA Sale in terms of C.B.E. & C.’s Circular dated 17-11-1999. In these circumstances, the Applicant has made out a prima facie case in their favour for total waiver of the pre-deposit. Accordingly, the requirement of pre-deposit is waived and recovery thereof, is stayed during the pendency of the Appeal - Stay granted. - C/A/535/2009 - Stay Order No. S/36/KOL/2012 - Dated:- 17-1-2012 .....

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..... demand in terms of condition of B-17 Bond. The contention is that the B-17 Bond does not cover the Advance DTA Sales in terms of para 6(ii) of C.B.E. C. s Circular No. 76/99-Cus., dated 17-11-1999. 3. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 4. We find that there is no challenge against the Commissioner (Appeals) finding that it is time-barr .....

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