2026 (8) TMI 920

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.... Suvigya Agarwal, Advocate & Shri Mohd. Suhail, Advocate for the Appellant Shri Manish Raj, Authorized Representative for the Respondent ORDER P. K. CHOUDHARY: The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.142/ST/ALLD/2022 dated 05.07.2022 passed by the learned Commissioner (Appeals) Central Excise & CGST, Allahabad. 2. We observe that the learn....

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....awaharlal Nehru National Urban Renewal Mission, which was for the construction of houses for slum and poor people. The same has been held to be non-taxable by the Tribunal in their latest decision in the case of M/s Jethanand Arjundas & Sons vs. CCE & S.T., Indore Final Order No.53288/2018 dated 14.11.2018. It stands held in the said decision that the houses constructed under the said scheme are n....

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....ne, had vide the Order-in-Original dated 29.12.2021 observed that:- "40. Since no new facts could be placed on record by the party in pursuance of the Hon'ble CESTAT Order dated 13.02.2019, I do not find any reason to make any alteration to the Order-in-Original No.11/ST/ADC/2014 dated 25.02.2014. Since the instant proceedings have been drawn in compliance to the directions issued by the ....

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....datory pre-deposit of 7.5% required for filing of appeal. Respondent has rejected Appellant's appeal on the ground that Appellant has produced GST Challan dated 03.08.2018 showing payment of Rs.1,44,200/- under the minor head 'others' of CGST which could not be treated as pre-deposit as mandated under Section 35F of Central Excise Act, 1944. 8. It is also on record that the appeal was originall....