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2006 (9) TMI 563

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....DER S. L. Peeran (Judicial Member) The appellants are required to pre-deposit duty amount of Rs. 64,40,443 and like sum as penalty besides Rs. 100 per day under section 76. The appellants were covered under the service tax under the category of "Erection Commissioning or Installation". The proceedings were initiated for short levy on the ground that they were not reflecting the true value of....

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....ESTAT). The learned Counsel submits that the decision rendered in the case of Daelim Industrial Co. Ltd. (supra) has been affirmed by the Apex Court as reported in 2004 (170) ELT A181. He prays for allowing the appeal in terms of the above cited judgments. 3. The learned JCDR submits that matter can be listed for out of turn hearing meanwhile he will call for report from the Commissioner with r....