2011 (7) TMI 741

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...., for the Appellant. Shri B.B. Agarwal, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - All these stay petitions are directed for waiver of pre-deposit of the following amounts : (i)      Rs. 1,24,66,675.00 (ii)    Rs. 7,74,623.00 (iii)   Rs. 1,39,709,75.00 (iv)   Rs. 44,788,232.00 2. ....

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....n the case of Commr. of S.T., Ahmedabad v. Cadila Pharmaceuticals Ltd. reported in 2010 (18) S.T.R. 611 (Tri.-Ahmd.). It is also his further submission that in appellant's own case I.O.C. v. Commr. of C. Ex. & S. Tax, Patna reported in 2010 (17) S.T.R. 205 (Tri.-Kolkata) this Bench granted unconditional waiver on identical issue. 4. Ld. Jt. CDR on the other hand would submit that the entir....

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....ppeal No. 43/09 and ST 119/09, the period involved is prior to 31st March, 2007 and in the other two appeals filed the period is subsequent to 12th March, 2007. 5. We have carefully considered the submissions of both sides and perused the records. It is undisputed in these four cases the question is of eligibility to 75% abatement of the freight charges by the goods transport agency a serv....