TMI Blog2014 (11) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... demand within the normal period should be recalculated and imposition of penalty should be considered afresh. Further, it was pointed out that in the case of [2010 (2) TMI 1120 - CESTAT CHENNAI] (Sumangala Steels (P) Ltd. v. CCE), the Tribunal has held that the time limit for demand of short-paid duty was only six months prior to the period 2000. The learned counsel appearing for the appellant as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee filed the said Miscellaneous Application praying for stay/waiver of pre-deposit for the purpose of entertaining the appeal. The assessee seeks admission of the appeal raising the following questions of law :- 1. Whether the CESTAT s impugned order directing pre-deposit of ₹ 6,00,000/- is sustainable when the identical issue was decided in favour of the appellant on limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of an identical matter, in the case of Data Tech Systems v. Commissioner of Central Excise, Coimbatore in Final Order No. 1800/2009 = [2010 (253) E.L.T. 257 (Tri.-Mad.)], a similar question came up for consideration as to whether extended period of limitation could be invoked by the Department in respect of SSI unit having used the brand name CANSOFT belonging to some other person. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to sustain the order passed by the Tribunal by referring to the reasons assigned by the Tribunal. 5. We have heard the learned counsel appearing for parties and perused the materials placed on record. 6. The specific case of the assessee was that in a similar case, the Tribunal, in Final Order No. 1800/2009, dated 24-11-2009, in the case of Data Tech Systems v. Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re has been placed before this Court in the typed set of papers. The issue raised by the appellant on the plea of limitation merits to be considered as prima facie case made out by the assessee for the purpose of considering the waiver of pre-deposit. Thus, taking note of the status of the assessee as SSI unit, apart from the prima facie case made out, we are of the view that the assessee would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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