2005 (3) TMI 594

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....e Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, the appellant is required to pre-deposit a total duty amount of Rs. 10,27,911/- and penalty of Rs. 2,71,846/-. The appellants are engaged in the manufacture of cotton yarn, polyester yarn and blended yarn of cotton, besides dyeing of cotton yarn and other activities. They had a sister unit locat....

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....ould be established between the service provider and the service receiver, but in the present case, the client's relationship is not established as the service has been rendered by the same company to its own constituent. Therefore, the question of levy of service charges does not arise in the matter. He submits that the appellants have a strong case on merits and seeks full waiver of pre-deposit ....