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2013 (11) TMI 1132 - AT - Central ExciseWaiver of Pre-deposit – assessee took suo-motu credit of the pre-deposits - Assessee contended that no permission from the department is required for taking suo motto credit of the pre-deposit made during the adjudication proceedings – Held that:- Shyam Textile Mills Vs. Union of India [2004 (6) TMI 590 - GUJARAT HIGH COURT] - Appellant has made out a prima facie case for complete waiver of dues and penalties - there shall be waiver from the recovery of the amounts confirmed by the lower authorities till the disposal of the appeals – stay granted.
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