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2014 (1) TMI 955 - CESTAT BANGALORETime-barred demand - Denial of credit on Capital goods used to fabricate a blast furnace - Waiver of Pre-deposit – Held that:- The appellant disclosed the material facts to the Department on 10/05/2004 and that the Range Officer noted the total accumulated MODVAT credit as available to the party - Whether the Superintendent was legally authorized to make such notings is not a matter of concern presently - the show-cause notice issued in September 2008 is, prima facie, time-barred – Thus, Pre-deposits waived till the disposal – stay granted.
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