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TMI Blog2014 (2) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... so not in dispute that part of the compressed natural gas is cleared by them on discharge of excise duty. It is also not in dispute that the appellant is distributing the natural gas received from the GAIL to various customers. In our view, if the appellant does not receive natural gas from GAIL, he could not provide any output service nor could he discharge the excise duty on the compression acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance etc. It is his submission that an identical issue in respect of the very same assessee for the earlier period came to this Bench and this Bench vide stay order No. S/1758/WZB/AHD/2012 dated 23.08.2012 has granted an unconditional stay and produces copy of the stay order. 2. Learned departmental representative confirms that the stay order dated 23.08.2012 is in respect of the same issue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on the compression activity undertaken by him. We also find strong force in the contentions raised by the learned advocate that once the adjudicating authority relies upon the judgment of Apex Court, which has been referred to the Larger Bench, the assessee has made out a case for waiver of pre-deposit of amounts involved. 4. We find that there is no reason for us to deviate from such a view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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