2009 (11) TMI 497

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..... ellant is eligible for the benefit of abatement of research & development cess paid by them - waiver of the pre-deposit of the adjudged dues is allowed and recovery thereof stayed till the disposal of the appeal - ST/667/2009 - 1710/2009 - Dated:- 23-11-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri Thomas Vellapally, Advocate, for the A .....

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..... had denied the abatement of such research development cess. 4.On perusal of Notification No. 17/04-S.T., dated 10-9-2004, we are of the prima facie view that the appellant is eligible for the benefit of abatement of research development cess paid by them. Appellant has made out a prima facie case for waiver of the pre-deposit of amounts adjudged by the revisionary authority under the impugne .....

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