2014 (11) TMI 502

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..... merger is on 31.03.2009. Therefore, the question of rendering service by the applicant to M/s. SKOL Breweries Ltd. does not arise. In these circumstances, the applicant has made out a case for complete waiver of pre-deposit. - Stay granted. - Appeal No.ST/85828/14 - - - Dated:- 16-9-2014 - Ashok Jindal and P S Pruthi, JJ. For the Appellant : Shri L Badrinarayan, Adv. For the Responde .....

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..... ey cannot render service to themselves. 4. On the other hand, learned A.R. appearing for the Revenue opposes the contention of the learned Advocate and submits that 31.03.2009 is the appointed date i.e. close of business' but after completing all the formalities the applicant has merged with M/s. SKOL Breweries Ltd. on 21.06.2012. Therefore, for the intervening period, although they are a .....

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