2008 (12) TMI 140

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide stay order No. S/1424/WZB/Ahd/07 dated 18-12-2007, appellants were directed to deposit an amount of Rs. 40 Lakhs within a period of 10 weeks, out of the total confirmed duty of Rs. 1,30,10,476/-, The said directions were made after appreciating the disputed issue that as to whether the laying down of pipeline for supply of water by .....

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..... appearing for the appellants mainly contended that the issue now stand decided by two decisions of the Tribunal. In the case of Indian Hume Pipe Co. Ltd. v. CCE [2008 (12) S.T.R. 363 (Tri.-Chennai)], it has been held that construction of pipeline for supply of water cannot be held to be an activity of Commerce or Industry inasmuch as water supply project is an infrastructural facility and civic a .....

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..... f two orders passed by the Tribunal. Further, it stand recorded in judgment of Hon'ble Bombay High Court in the case of Sarla Performance Fibers Ltd. v. UOI [2008 (226) E.L.T. 45 (Bombay)] that modification of stay order is an inherent power of the Tribunal. 4. In view of the above, we find that the issue prima facie stand decided by the Tribunal decision in the case of Indian Hume Pipe Ltd. refe .....

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