2011 (12) TMI 119

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..... - Final Order No. A/2147/2011-WZB/AHD and Stay Order No. S/1592/2011-WZB/AHD - Dated:- 2-12-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri Jigar Shah, Adv. for Assessee. Shri R.Srova, A.R. for the Revenue. Per: Mr.B.S.V. Murthy: An amount of Rs.98,906/- has been demanded from the appellants on the ground that during the period from April 2005 to October 2009, the availme .....

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..... factory to head office and the customers is definitely relatable to manufacture and the issue is covered by the 2 decisions cited by ld.Counsel, I consider this to be an appropriate case for not only for waiver of pre-deposit but also for deciding the appeal in favour of the appellant. 3. Accordingly, the appeal is allowed with consequential relief to the appellant. (Dictated Pronounced i .....

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