ORDER
Chittaranjan Satapathy, Member (T)
1. Heard both sides. The impugned demand is for the period 2000-2001 whereas the Show Cause Notice has been issued on 20-6-2005. Shri Anjan Sarkar, Id. ACA appearing for the Appellants states that the entire demand is time-barred as the extended period of limitation has not been invoked in the show cause notice nor any allegation regarding fraud, suppression etc. has been made therein. He also states that the CA has clearly certified the amount to have been received towards repairs and maintenance and not for any other service.
2. After hearing both sides and perusal of case records, we find that the appellants have made out a prima facie case on the ground of limitation as the show cause notice does not allege fraud, suppression etc. nor the extended period of limitation has been specifically invoked in the show cause notice. As such, the requirement of pre-deposit is waived during the pendency of the appeal.
(Dictated and pronounced in the open court.)