2014 (11) TMI 197

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..... se of ICMC Corporation (2014 (1) TMI 1473 - MADRAS HIGH COURT), therefore, applicant has made out a case for 100% waiver of pre-deposit. Accordingly, I waive the impugned demands and stay recovery thereof during the pendency of the appeal. - Appeal No.E/85057/13-Mum - - - Dated:- 13-2-2014 - Ashok Jindal, J. For the Appellant : Ms Mansi Patil, Consultant For the Respondent : Shri V C .....

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..... C-MAD-CX has held that suo motu credit of wrong debit amount is available to the assessee. 4. Heard the ld. Consultant. 5. Considering the issue has been considered by the Hon'ble High Court in the case of ICMC Corporation (supra), therefore, applicant has made out a case for 100% waiver of pre-deposit. Accordingly, I waive the impugned demands and stay recovery thereof during the penden .....

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