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2012 (11) TMI 910 - HC - Central ExciseComplete waiver of pre-deposit – CESTAT by a considered order, held prima facie case was satisfied that the entire payment was barred by time - They made it clear that the stay order will continue in force even after 180 days – Held that:- When complete waiver is granted, there is an obligation cast on the Tribunal to dispose of the appeal within 180 days - If the entire claim is barred by time and if the assessee is made to deposit the entire amount, certainly it would cause great hardship. - The proper course would be to remit the matter to the Tribunal with a direction to dispose of the appeal within four months from the date of receipt of copy of this order - Writ petition is rejected
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