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TMI Blog2013 (4) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... sue on merits and dismissed the appeal for non compliance with the condition of pre-deposit, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal on merits without insisting pre-deposit and after affording a reasonable opportunity to the appellant - Appeal is allowed by way of remand - E/1298/11 - S/957/12/EB/C-II, A/378/12/EB/C-II - Dated:- 27-3-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep by: Mr. Bharat Raichandani, Adv. Respondent Rep by: S. Dewalwar, Additional Commissioner (A.R.) Per: S.S. Kang 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of duty of Rs.57,87,905/-, interest and penalty. 3. The demand is conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on record, it is seen that the appellant is supplying various raw materials for the construction of greenhouse on payment of sales tax. These materials are procured by the appellant from the market and is not manufactured by the appellant. On the materials procured, only in respect of GI pipes, the appellant is undertaking certain activities such as cutting, drilling, bending etc. By undertaking these activities it cannot be said that the appellant has manufactured a new product as by cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe the product remains the same except that its shape is changed. Only at the site of the client, the appellant erects/commissions the greenhouse using the various raw materials suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no evidence on record to show that what has been supplied is a greenhouse. Therefore, we are prima facie of the view that the appellant has made out a strong prima facie case in their favour for waiver of pre-deposit of the dues adjudged. Accordingly, we grant unconditional waiver of pre-deposit of 100% of the dues adjudged and stay recovery thereof during the pendency of the appeal. 7. In view of the above stay order passed by the Tribunal, pre-deposit of dues are waived for hearing of the appeal. As the Commissioner (Appeals) has not decided the issue on merits and dismissed the appeal for non compliance with the condition of pre-deposit, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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