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2014 (2) TMI 954

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..... n merits and hence we allow the application for waiver of pre-deposit of amounts involved and stay the recovery thereof till the disposal of appeal - Following decision of Ritesh Enterprises [2009 (10) TMI 182 - CESTAT, BANGALORE], Divya Enterprise [2009 (12) TMI 155 - CESTAT, BANGALORE] and K. Damodar Reddy [2009 (9) TMI 386 - CESTAT, BANGALORE] - Stay granted. - Appeal No.ST/559/2012 - - - Date .....

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..... contracts based upon the quantum of work which has been awarded to the appellant and not for the supply of man power per se. He draws our attention to the fact that adjudicating authority has recorded the same in his order and dropped the proceedings. It is his submission that the first appellate authority, on an appeal from the Revenue, has set aside the impugned order and confirmed the demands .....

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..... f that be the case, we find that the final orders of the coordinate Bench in the case of Ritesh Enterprises, Divya Enterprise and K. Damodar Reddy (supra) (wherein I was one of the Member to the judgments) decided the issue in favour of the appellants therein. 6. We find that the appellant has made out a prima facie case on merits and hence we allow the application for waiver of pre-deposit of a .....

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