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2013 (12) TMI 101 - CESTAT MUMBAIWaiver of pre deposit - Drilling and blasting - Whether drilling and blasting would constitute dredging services - Held that:- applicants had not produced any work order to show the scope of work. The only contention of the applicants is that the applicants had taken the process of drilling and blasting. Dredging service includes removal of material. As the drilling and blasting essentially result in removal of material, therefore, we find that, prima facie, the applicants had not made out a case for total waiver of the dues - Conditional stay granted.
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