2008 (11) TMI 194

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..... tion of ‘Interior Decorator’ seems to be correct prima facie – waiver of pre-deposit granted - ST/400/2008 - 1139/2008 - Dated:- 24-11-2008 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri G. Natarajan, Advocate, for the Appellant. Shri V. Poorna Chandra Rao, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)].- This stay petition is file .....

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..... missions made by the appellant before him, dropped the proceedings initiated by the said show cause notice. The Commissioner in his capacity as a revising authority passed the impugned order dated 28-5-2008, setting aside the order of the Adjudicating Authority and confirmed the demand. 3. The learned Counsel appearing on behalf of the appellant draws our attention to the fact that the appella .....

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..... ork done by the appellant. 5. After considering the submissions made by both sides and perusing the records, we find that the learned Counsel's contention that the appellant was not covered under the definition of 'Interior Decorator' seems to be correct. We also find that in an identical situation, the Tribunal in the case of Cozy interiors Pvt. Ltd., (supra) has granted an unconditional stay .....

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