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TMI Blog2012 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... terest or penalty for pre deposit and direct the Tribunal to hear the appellant's appeal on merits as the amount involved in the appeal is over Rs.10 crores the Tribunal directed to hear the appellant's appeal on merits itself at the earliest within a period of three months from today. - Central Excise Appeal (L) No. 137 of 2012 - - - Dated:- 29-11-2012 - J.P. Devadhar and M.S. Sanklecha, JJ. Appellants Rep by: Mr Sridharan, Sr Adv. Mr Prakash Shah Respondent Rep by: Mr Pradeep S. Jetly JUDGEMENT This appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act (hereinafter referred to as the Act ) challenges an order dated 30/7/2012 passed by the Customs, Excise and Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled an application for dispensing with the pre-deposit of Rs.10.25 crores with interest thereon and penalties imposed by the order dated 20/10/2011 of the Commissioner of Central Excise. At the hearing of stay application, the appellant pointed out that no service tax is payable in respect of repairs of roads as the same were exempted with retrospective effect from 16/6/2005 to 26/7/2009 by virtue of Section 97 of the Finance Act, 2012. In fact, on 27/7/2009, the Central Government had issued a exemption notification No.24/2009/ST by which the service tax leviable in relation to maintenance and repairs of roads were exempted. The Tribunal in its order dated 30/7/2012 while partly dispensing with predeposit held that repairs and maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted from service tax with retrospective effect by Section 95 of the Finance Act, 2012. 5. In respect of the maintenance and repair of runway on airports the total demand comes to approx Rs.3 crores and applicant has not made out a case for waiver of this amount. No financial hardship is pleaded. Therefore, applicants are directed to deposit Rs.3,00,00,000/- (Rupees Three Crores only) which is in regard to repair and maintenance of runway, within a period of 8 weeks. On compliance of the pre-deposit of the same, remaining dues are waived and recovery stayed. Compliance on 15.10.2012 . In the above circumstances, we would have normally remanded the issue to the Tribunal for fresh consideration. However, we are not doing the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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