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2013 (10) TMI 717 - CESTAT AHMEDABADExtended Period of limitation – manufacturing activity - repacking of the item called Slapton 10L, imported by appellant and repacking the same in smaller packs for home clearances for domestic market - Waiver of Pre-deposit – Held that:- There was strong force in the contentions raised by the counsel that at least the show cause notice invoking extended period is incorrect as the department himself had finally assessed the product repacked by them, in 2002 - in order to hear and dispose the appeal, the appellant need to put to some condition at least for the demand which is within limitation – Partial stay granted.
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