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2014 (11) TMI 197 - AT - Central ExciseWaiver of pre-deposit - Suo moto credit - Payment of duty without clearance - Later on suo moto credit taken - Revenue is of the view that suo motu credit is not available assessee have to file refund claim - Held that:- issue has been considered by the Hon'ble High Court in the case 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.
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