2011 (1) TMI 701

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..... behalf of the client" , while the amended definition of 16.6.2005 indicated “production of goods for or on behalf of the clients - appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved - Appeal is allowed - ST/800/2010 - 228/2011 - Dated:- 10-1-2011 - M V Ravindran, Rakesh Kumar, JJ. Appellant Rep by: Shri S Loknath, CA Respondent Rep by: Shri .....

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..... our attention to the definition of BAS. He would submit that there is no dispute that the appellant had produced the goods by heat treatment process. He would submit that in an identical situation, the coordinate bench at Chennai in the case of Veesons Energy Systems (P) Ltd. Vs. CCE, Trichy - 2009 (16) STR 290 (Tri.-Chennai) has granted unconditional stay, as the period is prior to the amendment .....

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