2009 (5) TMI 822

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....r the Respondent. ORDER Shri Atul Gupta, Co. Secretary submits that order dt. 22-12-06 passed by Jt. Commissioner of Central Excise dropping the proceedings holding that the appellant was engaged for providing the service to various Departments of Rajasthan State on various occasions was proper. This is patent from para 33 of the order-in-original. When this order was passed, that was not ac....

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....prays that pre-deposit may be insisted. 3. Heard both sides and perused the records. Ld. Commissioner in para 10 itself has found that the appellant is an electrical contractor. Such a finding also supports the finding of the adjudicating authority in para 33. We are not finding any positive evidence that was brought to record by the Commissioner to hold that the activity carried out by the app....