2014 (2) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Y. K. Agarwal, AR, for the Respondent. ORDER The appellant is seeking condonation of delay of eight days in filing the appeal. We are satisfied with the grounds for delay in filing the appeal. Therefore, we condone the delay. 2. The issue involved in this case is whether the appellants have not fulfilled the conditions of Notification 21/2002, Sr. No. 230 which requires them ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are the evidences that the Commissioner has taken in detail examination of facts. From the submissions of the ld. advocate, the rig was used only for testing after overhauling and servicing, we consider that it would be unfair to hold that the conditions of Notification have been violated. Therefore, appellant have made out a prima facie case in their favour and accordingly, pre-deposit is not req....