2014 (1) TMI 47

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..... 13. Considering the substantial payment towards the impugned demand, which is open to scrutiny by the respondent, we grant waiver of pre-deposit and stay of recovery in respect of the balance dues. It is open to the respondent to verify the aforesaid claim of the party and report to this bench in the event of the claim being wholly or partly found incorrect - Prima facie case in favour of assessee .....

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..... ey made total payment of Rs.2,09,90,842/- and also filed a worksheet showing some details of such payments. However, the appellant could not establish correlation between such payments and the demand raised in the show-cause notice. In the circumstances, no appropriation was ordered by the Commissioner. The learned counsel for the appellant submits that, in a letter dated 30.4.2013, the appellant .....

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