2014 (12) TMI 1002

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nsurance services have been availed. There is no evidence brought out on records that the vacant plot is owned by any other individual other than appellant. Insurance Services have also been availed by the appellant for which the premium is also paid by them. A case of complete waiver has prima facie been made by the appellant. Accordingly stay is granted to the appellant against recovery of confi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble to them : (a) Idea Cellular Ltd. v. CCE, Meerut-I [2011 (22) S.T.R. 450 (Tri.-Del.)] (b) DSCL Sugar v. CCE, Lucknow [2012 (28) S.T.R. 559 (Tri.-Del.)] (c) Agriculture Products Market Committee v. CCE, Vadodara-II [2013 (30) S.T.R. 558 (Tri.-Ahmd.)] 3. Shri G. P. Thomas (AR) on the other hand argued that the insurance premium is not with respect to the manufacturing plan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X