TMI Blog2012 (8) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... nuary 2009 only and demand of interest by way of show-cause notice has been made within one year from January 2009. Therefore the case laws cited by the learned consultant are not relevant to the facts of this case. In view of these observations, the applicants have not made out a case for 100% waiver of pre-deposit - Decided against assessee. - E/384/2012 - Stay Order No. 747/2012 - Dated:- 9-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned consultant for the applicant submits that the demand of interest is barred by limitation and relied on the decisions of the Hon ble Supreme Court in the case of Commissioner v. TVS Whirlpool India Ltd. - 2001 (119) E.L.T. A177 (S.C.); Kwality Ice Cream Co. v. Union of India - 2012 (27) S.T.R. 8 (Del.); Emco Ltd. v. CCE, Mumbai - 2011 (272) E.L.T. 136; CCE, Lucknow v. Annavarma Concrete (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de within one year from January 2009. Therefore the case laws cited by the learned consultant are not relevant to the facts of this case. In view of these observations, the applicants have not made out a case for 100% waiver of pre-deposit. Accordingly, the applicants are directed to pre-deposit the entire amount of interest within eight weeks and report compliance on 12-10-2012. (Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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