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2013 (11) TMI 325 - CESTAT AHMEDABADExtended Period of Limitation – Waiver of Pre-deposit of Interest – Differential Duty u/s 11A (2B) of CE Act – Held that:- The contention of Counsel as to no duty liability arises, needs to be gone into detail, which can be done only at the time of final disposal of the appeals –the contention that the show cause notice is invoking extended period is correct as decided in GUJARAT STATE FERTILISERS & CHEM. LTD. Versus COMMR. OF C. EX., VADODARA-I [2013 (9) TMI 581 - CESTAT AHMEDABAD] - the extended period cannot be invoked - the show cause notice also provides the period which is within limitation - Since we are unable to come to a conclusion what will be the amount which will fall within the limitation period, we direct - the appellant directed to deposit an amount of Rupees Seventy Five Lakhs as pre-deposit –upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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