2009 (6) TMI 797

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.... Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of central excise duty of Rs. 1,32,05,174/- confirmed against the applicant herein, who is the proprietor of M/s. Laxshmi Scaff and M/s. Vel Scaff, Chennai, on equipments for scaffolding, shuttering and propping materials s....

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....nt of presence of any machinery in the applicant's premises, and moreover, even in the statement of the applicant which has been relied upon by the Revenue, he has clearly deposed that he has got the work done through job workers, although some of the job workers named by the applicants could not be traced and only some of them were available and were produced before the Commissioner for cross-exa....