TMI Blog2008 (9) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... res & Thomas has granted full waiver of pre-deposit of the amount and has accepted the plea of the time bar - The facts being similar, we are inclined to grant waiver of pre-deposit - ST/330/2008 - 979/2008 - Dated:- 22-9-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri G.P. Sastry, Advocate, for the Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoked as there is no suppression of facts in this matter. He also submits that the demand is barred by time as the show cause notice was issued after a lapse of considerable time in the matter. 2. The learned S.D.R. submits that some of the category has not been declared by the assessee and those services would come within the ambit of 'Port Services'. Therefore the larger period is invokab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted full waiver of pre-deposit of the amount and has accepted the plea of the time bar following the judgment of the Apex Court in the case of Pahwa Chemicals Pvt. Ltd. v. CCE, Delhi [2005 (189) E.L.T. 257 (S.C.)]. The facts being similar, we are inclined to grant waiver of pre-deposit of the amount in the matter. The stay application is allowed. There shall be no recovery of the amount even a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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