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    <title>Entire amount of pre-deposit not to be paid from Electronic Cash Ledger for filing appeal under Amnesty Scheme</title>
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    <description>The court held that where the prescribed pre-deposit component under the amnesty Notification has been discharged from the Electronic Credit Ledger, the Revenue cannot require that the entire pre-deposit be paid from the Electronic Cash Ledger; contrary observations in earlier Division Bench reasoning were subject to a Supreme Court stay, and the appeal must be considered on merits without insisting on cash-ledger debiting.</description>
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      <description>The court held that where the prescribed pre-deposit component under the amnesty Notification has been discharged from the Electronic Credit Ledger, the Revenue cannot require that the entire pre-deposit be paid from the Electronic Cash Ledger; contrary observations in earlier Division Bench reasoning were subject to a Supreme Court stay, and the appeal must be considered on merits without insisting on cash-ledger debiting.</description>
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