TMI Blog2008 (10) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The dispute in the present case is in respect of the gross amount charged. The revenue wants to add the value of free supply of cement and steel which was used in the construction - pre-deposit of duty and penalty is waived - ST/621/2008 - ST/423/2008(PB), - Dated:- 20-10-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Sanjay Grover, Advocate, for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Era Infra Engineering Ltd. v. Union of India reported in 2008 (11) S.T.R. 3 (Del.) on the stay application. The contention is that the Hon'ble Delhi High Court in the above decision held that the material supplied free of charge is not includible in the gross amount charged. 2. In view of the above decision, pre-deposit of duty and penalty is waived. Stay petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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