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TMI Blog2013 (12) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas in this case construction is done for Tamil Nadu State Slum Clearance Board which is a extended arm of the State Govt and the Govt appears to continue to the owner of the flats - Following decision of Khurana Engineering Ltd. Vs CCE Ahmedabad [2010 (11) TMI 81 - CESTAT, AHMEDABAD] - Conditional stay granted. - ST/40066/2013 - MISC ORDER No.42766/2013 - Dated:- 25-11-2013 - Shri P.K. Das ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by Revenue in respect of quarters constructed for the employees of Airport Authority of India, Gulbarga and the tax component of this work is about Rs.1.51 crores. There are certain other minor amounts also involved. Show cause notice was issued and adjudicated and after adjudication, a demand of Rs.6,52,95,618/- is confirmed against the applicant along with interest and penalty. 2. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Therefore, he argued that the complex cannot be considered as residential complex as defined under section 65 (91a) in view of the exclusion in the said definition which states that the definition does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ottees, it cannot be considered to be a case where residential complexes were constructed for the use of government or its employees and therefore pre-deposit should be called for. He relies on the order of the Tribunal in the case of PSK Engineering Constructions Co. vide stay order 41502/2013 dt. 17.6.2013 wherein deposit of about 15% of the liability was called for. 5. We have considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Govt and the Govt appears to continue to the owner of the flats. 6. We also note that the demand of Rs.1.5 crores relating to quarters for Airport Authority would prima facie be covered in favour of the applicant in view of decision of the Tribunal in the case of Khurana Engineering Ltd. Vs CCE Ahmedabad -2011 (21) STR 115. 7. Considering the facts and the pleadings of both sides, we direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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