TaxTMI 
TaxTMI 
2013 (10) TMI 731
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....issioner (A.R.) For the Respondents : Rep by: Shri T Vishwanathan, Advocate For Shri J H Motwani, Adv., Shri Shri Prashant Patnkar, Consultant, Shri Anil Balani, Adv., Shri Prasad Paranjape, Adv. PER : Ashok Jindal The Revenue is in appeals along with the applications for stay of operation of the impugned orders wherein the learned Commissioner (Appeals) granted the benefit of Notification No.2....
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....ed with the orders of the adjudicating authority, the appellants filed appeals before the learned Commissioner (Appeals). The Commissioner (Appeals) held that Notification No.21/2002, Sr. No.230 (Sr. No.2 of List 18) grants exemption to Electric Pavers Finishers (with Sensor Device) for laying bituminous pavements 7 mtrs. size and above. In other words, the machine/pavers should be able to lay pav....
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.... above said Notification." Therefore, the learned A.R. prays that the impugned orders be set aside and their appeals be allowed. 5. On the other hand, Shri T.Vishwanathan, Shri J.H.Motwani, Shri Anil Balani, Shri Prashant Patankar, Shri Prasad Paranjape, all Advocates, strongly opposed the contention of the learned A.R. and submits that while examining the issue, this Tribunal has not interpreted....
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....s as prayed by the leaned A.R. for the Revenue. Accordingly, stay petitions are dismissed. 8. We have gone through the provisions of exemption Notification and as per Sl.2 to the List 18 which is applicable to this matter is reproduced here-in-under:- 1............................ 2. Electronic paver finisher (with sensor device) for laying bituminous pavement 7m size ....