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Issues: Whether the appellant was entitled to waiver of pre-deposit pending appeal.
Analysis: The dispute arose from the appellant's claim of abatement under Notification No. 1/2006-ST, dated 01.03.2006, in relation to contracts involving erection, commissioning and installation. The adjudication record did not contain contract-wise discussion to assess the quantum of goods used in each contract, and the denial of abatement was found to be not based on sound reasoning at the prima facie stage.
Conclusion: Waiver of pre-deposit was granted during the pendency of the appeal.