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TMI Blog2013 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority is not permissible under law - Any order directing the party to pay any amount should be in writing and has to be tendered as per the provisions of Section 37 CE Act, - The lower appellate authority has not passed any interim stay order, but directed the appellant to make a pre-deposit at the time of personal hearing - matter remanded back. Service tax on installation charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na, Addl. Commissioner (AR) Per: P R Chandrasekharan: Appeal and stay application are directed against the Order-in-Appeal No. PI/RKS/75/2012 dated 21.03.2012 passed by the Commissioner of Central Excise Customs (Appeals), Pune I. 2. The appellant M/s Royal Electricals undertook laying of cables, installation of electrical equipments, installation of street lights and transformers etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) had directed the appellant to make a pre-deposit of Rs.20 lakhs and report compliance within a specified period and inasmuch as the same was not complied with, the appeal was dismissed. Hence, the appellant is before us. 3. The learned Counsel for the appellant submits that the majority of the activity undertaken by them relates to laying of cables on the roadside as per the works awarded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay Service Tax on account of installation of street lights, traffic lights and transformers etc., the liability will come down to Rs.3.5 lakhs approx. 6. Considering the submissions made by both sides, we are of the view that the appeal itself can be disposed of at this stage. 6.1 The lower appellate authority has not passed any interim stay order, but directed the appellant to make a pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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