2013 (12) TMI 1271

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..... Shri V.K. Singh, Addl. Commissioner (AR), for the Respondent. ORDER The applicants namely M/s. Phonographic Performance Ltd. are company registered under the Companies Act as a Copyright Society and engaged in the business of collective administration of copyrights of their members and associated grant of licences for the public performance of gramophone records, perforated rolls and ot....

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....terest and various penalties under the Finance Act, 1994 were also confirmed against them. 3. Shri D.B. Shroff, learned Counsel for the applicants appeared and submitted that in a similar case of M/s. Indian Performing Right Society Ltd., this Tribunal has granted unconditional waiver of pre-deposit vide Order No. S/105/2012/CSTB/C-I, dated 6-1-2012 on the same activity. Therefore, the applican....