TMI Blog2014 (5) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... se notices - Held that:- goods involved are in the nature of consumables and not in the nature of parts or materials which can be sold and then services provided. So the principle laid down in the case of Aggarwal Colour Advance Photo System Vs CCE Bhopal – [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)] is applicable to the present case. However, considering the plea regarding limitation and the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax short paid for the period 2005-06 to 2010-11 by three different show cause notices. On adjudication, a total demand of Rs.42,72,295/- is confirmed along with interest and penalties. Aggrieved by the order, the applicant has filed appeal before the Tribunal along with stay petition. 2. Arguing for the applicants, the learned advocate submits that maintenance and repair work at thermal po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of five years and the amount involved is about Rs.7.5 lakhs. 3. Opposing the prayer, Ld. AR for Revenue submits that most of the materials involved are of the nature of consumables as may be seen from para-7 of the adjudication order. Where goods are consumed in the process of providing services, there cannot be any exclusion of value of materials from the value of services. Further, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (23) STR 608 (Tri.-LB) is applicable to the present case. However, considering the plea regarding limitation and the financial hardship, we order the applicant to make a predeposit of Rs.10,00,000/- (Rupees Ten lakhs only) within a period of 8 weeks and report compliance on 30-12-2013 . Subject to such deposit, predeposit of balance dues arising from the impugned order is waived for admission of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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