2008 (12) TMI 140

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..... issue now stand decided by two decisions of the Tribunal. In the case of Indian Hume Pipe Co. Ltd., it has been held that construction of pipeline for supply of water cannot be held to be an activity of "Commercial and Industrial services" - issue prima facie stand decided by the Tribunal - as such, pre-deposit is waived - ST/184/2007 - M/1349/2008-WZB/AHD - Dated:- 2-12-2008 - Ms. Archana Wadh .....

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..... decision cannot be taken at that stage. Inasmuch as no financial hardship was pleaded, the direction to deposit a part amount was made. 2. The said order was challenged before the Hon'ble Gujarat High Court by way of filing a writ petition. Vide their order dated 11-8-2008, the writ petition was disposed off by granting permission to the appellant to approach the Tribunal to point out error o .....

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..... should be made basis of modification as held by the Larger Bench of Tribunal in the case of Hindustan Lever Ltd. v. CCE [2008 (10) S.T.R. 91 (Tri.-LB) = 2006 (202) E.L.T. 177 (Tri.-LB)]. Our attention is also drawn to the Tribunal decision in case of Tata Chemical Ltd. v. CCE, Haldia [2007 (7) S.T.R. 14 (Tribunal) = 2008 (223) E.L.T. 54 (Tri.-Kolkata)] wherein the interim order directing t .....

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