2009 (7) TMI 447

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..... t. – Quantum of liability not known as work orders not produced for examination – reasoned and speaking order passed by adjudicating authority - Looking various aspects of the contract involved and also without any primary evidence before us for examination and equally considering that the appellant has made a deposit of Rs. 1,03,25,000/- which has been appropriated against the tax liability, and .....

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..... ried out by the appellant were alteration and renovocation activities. These are all carried out for the service recipients listed in the table at page 65 of the appeal folder exhibiting page 4 of the order in original. Shri Pahwa's argument is that at no point of time, the service recipients have given incomplete civil structure to the Appellant either for finishing or completion by the appellant .....

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..... executed by the appellant were completion and finishing for which the appellant was rightly dealt with in the order in original. 4. Heard both the sides and perused the record. 5. We have been hearing similar such matters during the month of June and also in early July. We have been directing the appellants to make pre-deposit in similar such case as that of the present appellant considering .....

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..... work done. He has found out upon analysis that the appellant is not entitled to the abatement. 6. Looking various aspects of the contract involved and also without any primary evidence before us for examination and equally considering that the appellant has made a deposit of Rs. 1,03,25,000/- which has been appropriated against the tax liability, and also interest of revenue following the decis .....

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..... ring. 8. Aforesaid order has been passed taking into consideration financial difficulties expressed by the appellant, while we gave equal consideration to the interest of Revenue in view of size of demand raised and reasoned and speaking order passed by the learned Commissioner, not controverted leading cogent evidence at the interim stage. (Order dictated and pronounced in the open Court) - .....

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