2014 (2) TMI 245

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..... make a reasonable pre-deposit against both tax liability and penal liability. In this view of the matter, we direct the appellant to pre-deposit an amount - Conditional stay granted. - Appeal No.: ST/2963/2012 - - - Dated:- 16-4-2013 - SHRI P.G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr. Pradyumn.G.H, Advocate For the Respondent: Mr. A.K. Nigam, Addl. Commissioner (AR) .....

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..... ground stated in the application. We have heard the learned Additional Commissioner (AR) also who has raised certain objections with reference to the medical certificate. After considering the submissions, however, we are of the view that the medical ground raised in this application can be accepted. In the result, the COD application stands allowed. 2. The next application of the appellant see .....

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..... e learned Additional Commissioner (AR) reiterates the relevant findings of the adjudicating authority and submits that the appellant is liable to pre-deposit the entire amount of adjudged dues inasmuch as they were providing industrial/commercial construction service during the entire period of dispute and the classification of the service cannot be changed midway in the course of execution of the .....

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