2008 (8) TMI 257

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..... R, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The relevant facts, in brief, are as follows :- (a) The applicant runs a hotel and permits banquet halls for various functions. This is treated as rendering the services of the mandap keepers. In addition they are also supplying food and drinks to the guests/participants in the functions. .....

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..... ntion, relies on the decisions of the Hon'ble Supreme Court in the case of CCE v. Indian Petro Chemicals reported in 1997 (92) E.L.T. 13 (S.C.) and Share Medical Care v. UOI reported in 2007 (209) E.L.T. 321 (S.C.). 4. Learned DR submits that when there is a specific exemption applicable to mandap keepers, they are required to avail the same and not the Notification No. 12/93 which is applicable .....

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..... is not being disputed that the applicant has satisfied all the conditions for availing the Notification No. 12/2003. 6. In the light of the above, we are of the prima facie view that the applicant has made out a case in their favour for waiver of dues as per the impugned order and we do so and stay recovery of dues till disposal of the appeal. [Dictated and pronounced in the open Court]
Cas .....

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