2013 (2) TMI 410

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.... 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 grounds:     a) The activity of ret....

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....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) submits that mere payment of VAT does not make them elig....