2012 (6) TMI 213

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..... : Archana Wadhwa, Member (J)]. - The appellants filed written submissions in support of the Stay Petition filed by them. We have, accordingly, heard the ld. S.D.R. appearing for the Revenue and have gone through the impugned order. 2. The pray in the Stay Petition is to dispense with the condition of pre-deposit of Rs. 8,04,343/- (Rupees Eight Lakhs, Four Thousands, Three Hundreds and For .....

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..... y informed about the same to the office of Superintendent, Central Excise, Range-I, Navsari. Consequently, a letter dt. 9-6-08 was served upon the applicant asking him to furnish the figures i.e. work done for M/s. Idea Cellular Co. Ltd. 4. The applicant in response to the said letter, filed a detailed reply, wherein he clearly mentioned that he has entered into a contract with M/s. Idea Cel .....

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..... illed for these services. Inasmuch as the services provided by them were "Site Formation & Clearance Excavation & Earthmoving and Demolition service", no abatement was available. As such, the notice proposed to confirm demand and impose penalty. The said demand stand confirmed by both the authorities below. 6. The appellants have contended that they are admittedly providing construction serv .....

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..... rder executed by them with M/s. Idea Cellular Co. Ltd. He has also not considered the various definitions of Construction services, Site Formation services and various circulars. The invocation of longer period of limitation also stands assailed by the appellant. 8. We find that the contract between the appellant and M/s. Idea Cellular Co. Ltd. is primarily and basically for construction of .....

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..... he appellants have a good case on merit. Though, the appellants have also challenged the demand on limitation, we are not adverting to such submissions, as we have also observed that the appellants have a good prima facie case on merit. 10. We, accordingly, dispense with the condition of pre-deposit of duty, penalty involved and allow the Stay Petition unconditionally. (Pronounced in Court .....

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