2014 (12) TMI 705

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....han Rao, DC (AR) ORDER Per R. Periasami; 1. The stay application is filed by the appellant for waiver of predeposit of duty and penalty against the Order-in-Original No.08/ST/COMMR/2013 dt. 27.3.2013 passed by the Commissioner of Central Excise, Tirunelvei. 2. The brief facts of the case are that the appellants are engaged in construction activities and registered contractors of CPWD a....

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....vely used for the BSF personnel. The contract is awarded by CPWD is another wing of the Central Government which is not a commercial organization. The construction of residential quarters is for the government and not for commercial sale. He also submits that they are also eligible for abatement under Notification 1/2006 which is not extended. He relied on the following Tribunal's decisions :-....

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.... through CPWD. On a perusal of the work order dt. 29.11.2006 issued by the CPWD wherein the appellant was awarded construction of 134 numbers of Type II residential accommodation for BSF Campus, Thekkalore village Avinash Taluk, Coimbatore District, Tamil Nadu which includes internal water supply, sanitary and drainage etc. Similar contracts have also been awarded for construction of hostel comple....