2013 (2) TMI 410

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..... Chacko: Heard both sides on the stay petition. 2. The applicant is into the business of retreading old and used tyres. By the impugned order, a total duty amount of Rs.14,05,302/- stands confirmed under the category "Maintenance or Repair Service" along with interest and penalties under various sections stand imposed. 3. Learned advocate assailed the order mainly on the following ground....

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....otification No 12/03 stands extended in respect of retreading of tyres.     d) He also submits that a sum of Rs 1,77,300/- stands paid. He also draws our attention to a communication addressed to the Superintendent on 30/3/2007 regarding closure of the Unit due to heavy loss and pleads financial hardship. 4. Learned JCDR reiterating the findings of the Commissioner (Appeals) s....