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of <h1>Appellate Tribunal CESTAT allows appeal, directs fresh hearing without pre-deposit, deems services exempt.</h1> <h3>RAJIT RAM POLISH WORKS Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA</h3> RAJIT RAM POLISH WORKS Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA - 2009 (14) S.T.R. 110 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi allowed the appeal by setting aside the stay order of the Commissioner (Appeals) and directed a fresh hearing without insisting on pre-deposit of amounts. The appellant's services were claimed to be covered under Business Auxiliary Services and exempted by Notification No. 8/2005. The appeal was allowed by way of remand.
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