2006 (7) TMI 632

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....l Member).--The appellants are registered as a ship repair unit and have entered into agreement with the Board of Trustees of the port of Mormugao under which the port has licensed the appellants to use certain portion of land and water within the port area for the purpose of providing newly built floating dry dock and for ship repairing within the said premises on payment of licence fee of Rs. 96....

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.... that the appellants have a prima facie case in their favour and therefore the pre-deposit of the amount should be waived and since the issue is of a recurring nature and revenue involved is high the matter may be listed for early hearing. Shri Pardeshi, learned J.D.R. submits that subsequent to the decision of CESTAT in Homa Engineering Works [2005] 2 STT 157 Board had issued a clarification sta....