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TMI Blog2015 (10) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... he show case notice dated 31.10.2012 for demand of duty issued for the period October, 2007 to December, 2009 is therefore time barred - requirement of pre-deposit of duty demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed. - Stay granted. - E/Stay/54592/14 in Appeal No. E/54051/14 - Stay Order No.51997/2015 - Dated:- 2-6-2015 - Mr. Rakesh Kumar and Smt.Sulekha Beevi C.S., JJ. For The Appellant : Shri Amit Jain, Advocate For The Respondent : Shri M.S.Negi, DR ORDER Per: RAKESH KUMAR The appellant are engaged in the manufacture and supply of railway signaling equipment to Indian Railways for its various stations. For this purpose, on the contracts being awarded to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of stay application. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that no excisable goods emerged at site, that appellant prepared station specific designs of signaling systems and after approval of design by the Railways procured the various duty paid components and installed the same at the railway satiations, that no excisable goods which are movable and can be brought to market emerge that the activity of erection, installation and commissioning of signaling system is a service on which they are paying service tax, that similar show cause notices had been issued to the appellant company for three stations Bangalore, Ahmedabad and Mysore where the proceedings had been dropped by the Additional Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eover, it is also not disputed that similar show cause notices issued by jurisdictional Additional Commissioner, Bangalore, Ahmedabad and Mysore have been dropped by the concerned Additional Commissioners. We are also convinced with the contention that the elements required for invocation of extended period under proviso to section 11A(1) are absent in this case. Prima facie, the show case notice dated 31.10.2012 for demand of duty issued for the period October, 2007 to December, 2009 is therefore time barred. 7. In view of above discussion, the requirement of pre-deposit of duty demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed. (Pronounced in the open court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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