9911796707
TMI Blog2014 (12) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal’s judgment, even after deletion of penalty and denial of extended period to the Department. At the same time, we also notice that GSPL is a Government company. Therefore, at this stage the appellant-GSPL would deposit with the respondent, 50% of the duty demand arising out of the judgment of the Tribunal. Counsel far the GSPL pointed out that the respondent has not yet quantified such dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed by the Gujarat State Petronet Limited [ GSPL far short]. GSPL is in the business of providing industrial gas to its different consumers at different points. For such purpose, GSPL requires laying down of the underground pipelines. For laying down such pipelines, GSPL gave contract to one EPC Contractor ( EPCC far short). It is the case of GSPL that EPCC would purchase necessary equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be taken for realizing such pipeline system for providing output service. The Commissioner observed that in the present case, the pipes were used for providing the output service of construction of pipeline system, an immovable property akin to ports, and were not used by GSPL for providing the service of transportation of goods through pipeline. 4. The Commissioner also noted that EPC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSPL, stay applications have been filed. 7. Having heard learned counsel for the parties and having perused the documents on record, we notice that there are multiple questions of law which require examination in the appeals. We also notice that there are sizeable duty amounts arising out of the Tribunal s judgment, even after deletion of penalty and denial of extended period to the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
