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2008 (12) TMI 140 - CESTAT, AHMEDABADModification application of order in which out of demand of 1.3 crore, pre-deposit of 40 lac was ordered - modification application filed when HC granted permission to approach Tribunal for rectification of error - appellants mainly contended that the 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
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