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2009 (10) TMI 563 - CESTAT, NEW DELHIWaiver of pre-deposit – commercial or industrial construction service - invoice discloses that construction service which was provided related to expansion of ore benefication plant – appellant contended that service provided was after 10-9-2004 - there was no material placed by the Department to disclose that the service was provided prior to 10th September, 2004 - certificate of the Civil Engineer stating that the service was provided only after 10th September, 2004 – Held that: - certificate has been issued by a private person and not by any authority – waiver partly allowed - interest and the penalty amounts are waived till the disposal of the appeal - Application stands disposed of accordingly
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