2014 (9) TMI 114

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...., Superintendent, AR PER : Pradip Kumar Das The applicant filed this application for waiver of pre-deposit of tax of Rs. 2,03,940/- along with interest and penalty. 2. After hearing both sides and on perusal of the records, we find that the applicant is engaged in the manufacture of Piston/Piston Rings for Petrol and Diesel Engines, cleared on payment of Central Excise Duty. The dispute relates....

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.... Ltd. Vs Commissioner of Central Excise, Ghaziabad reported in 2005 (187) E.L.T. 244 (Tri.-Del.). 4. The definition of "design services", would include services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models. On a plain reading of the definition,....