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TMI Blog2009 (2) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER Learned Counsel Shri J.K. Mittal submits that the order of adjudication passed on 1-10-08 by the learned Commissioner, Rohtak suffers from legal infirmity. Firstly, when the appellant is already registered centrally for all its units under the Bombay Jurisdiction and that is patently clear from para 12 at page 9 of the order of Adjudication, the authority in Rohtak, should not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order. Therefore, pre-deposit may be insisted. 3. Heard both the sides and perused the records. 3.1 On perusal of the agreement at pages 54 to 69 that throws light that the services provided under Schedule 2 by BPB Industries of England are likely of the nature of engineering Consultancy Service. But we are not holding so since the matter requires intensive examination. Prima facie, we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved. Revenue has to satisfy as early as possible since the matter involves a huge amount of demand and may be of recurring in nature. 3.2 Registry is directed to list the matter as soon as revenue makes an application for hearing of the matter further. 4. While passing the order aforesaid, learned counsel submits that a notification has come to attach the movables in case there is a defaul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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