2009 (5) TMI 822

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..... . 22-12-06 passed by Jt. Commissioner of Central Excise dropping the proceedings holding that the appellant was engaged for providing the service to various Departments of Rajasthan State on various occasions was proper. This is patent from para 33 of the order-in-original. When this order was passed, that was not acceptable to ld. Commissioner who initiated the proceedings against the appellant a .....

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..... ds. Ld. Commissioner in para 10 itself has found that the appellant is an electrical contractor. Such a finding also supports the finding of the adjudicating authority in para 33. We are not finding any positive evidence that was brought to record by the Commissioner to hold that the activity carried out by the appellant was providing service of pandal and shamiyana contract services. We are not e .....

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