2010 (12) TMI 699

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..... e Respondent. [Order (Oral)]. -  This stay petition is filed by the assessee for waiver of pre-deposit of an amount of Rs. 54,343/- and interest thereon and penalty as imposed by the Adjudicating Authority and upheld by the learned Commissioner (A). 2. Heard both sides and perused the records. 3. The demand has arisen on the ground that the appellant/applicant had availed inelig .....

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..... pplicants have not produced any evidence regarding inclusion of this expenses in the CAS-4 in order to given them the benefit. It is also his submission that 'rent-a-cab' services were utilized also for transportation of food articles from centralized canteen to factory premises. 6. The authorized representative for the applicant submits that they have got centralized canteen wherein food fo .....

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..... by the appellants for transportation of food articles from centralized canteen to appellant's current factory premises needs to be gone into in detail, which can be done only at the time of final disposal of the appeal. On a specific query from the bench, the authorized representative submits that the amount involved is approximately Rs. 8,000/-. In view of this, in my considered opinion, the appl .....

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