2012 (7) TMI 839

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..... ing water and the same is cleared to ABCTC and ABCTC is further selling to their customers. Therefore, we find merit in the contention of the applicant that ABCTC is not an institutional consumer. In these circumstances, the applicant has made out a case for total waiver of the dues. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay grant .....

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..... s per the provisions of Section 4 of the Central Excise Act. 4. The contention of the applicant is that ABCTC is engaged in the business of coffee and snack bars and also selling packaged drinking water, therefore ABCTC cannot be considered as an institutional consumer. The applicant also submitted that the applicant is buying the material for the manufacture and manufacturing goods on job work .....

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