2014 (5) TMI 648

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P.M. Dave, Advocate For the Respondent : Shri J. Nair, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 16,64,677/-, interest thereof and penalties under Section 77 and 78 of the Finance Act, 1994. The said liabilities are fixed by the lower authorities on the ground that during the period 01.02.2010 to 30.06.2010, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that decisions of the Tribunal in the case of Khurana Engineering Limited - 2011 (21) STR 115 (Tri. Ahmd.) and Sima Engineering Constructions  2010-TIOL-1734-CESTAT-MAD, would apply. 3. Learned departmental representative on the other hand would submit that the appellant had constructed houses and transferred the same directly to the families living Below Poverty Line as has been identifie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bmissions made and perused the records. It is undisputed that the appellant had rendered services/ constructed 112 residential buildings for Surat Municipal Corporation. It is also undisputed that these residential buildings were allotted to the families who are identified as Below Poverty Line families based on lottery system. It is not very clear from the records that Surat Municipal Corporation....