2006 (5) TMI 27

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..... -2006 - [Order] - The application for condonation of delay of 26 days filing the above appeal is allowed as, we are satisfied with the reason given in the application for condonation of delay. 2. Now we take up the stay application. After hearing both sides for some time on the application for waiver of pre-deposit of penalty of Rs. 10,000/- (Rupees ten thousand only) plus Rs. 3,000/- (Rupees .....

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..... e of registration of M/s. B.L. Ruia Trust as "Mandap Keeper" under Section 69 of the Finance Act, 1994. The appellants had not produced any document in support of the plea that it is the trust which lets out open space and that the permission for use of the open space is given by the trust. However, in view of the production of the certificate of registration of the trust as "Mandap Keeper" intere .....

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