TMI Blog2011 (4) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... bility but submitted that the same had not been discharged on account of not being aware of the same, appellant have not pleaded any financial hardship and have not placed any evidence to that effect on record, Subject to deposit of amount, the pre-deposit of balance amount of duty and entire amount of penalties imposed under various sections of the Finance Act, 1994 shall stand waived and its recovery is stayed during the pendency of appeal - ST/342/2010 - S/577/2011-WZB/AHD - Dated:- 5-4-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. S/Shri Jigar Shah and Anand Nainawati, Advocates, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is to di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, has confirmed the demand vide his impugned order. 3. Learned advocate appearing for the appellants draws our attention to the definition of Commercial or Industrial Construction Services as appearing in Section 65(25a) of the Finance Act, 1994 and submits that the services provided in respect of Roads, Airports etc. were exempted. As such, he submits that as the repairing activities also covered by the definition of Commercial or Industrial Construction Services and the roads being specifically exempted, the repair of the roads have to be held as service falling under the above category and as such, exempted. 4. However, we do not find any merits in the above contention of the learned advocate at this prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Having held that appellants do not have any prima facie case on the both the above counts, we note that they have deposited an amount of Rs. 11,07,220/- during the pendency of adjudication. We further note that the appellant have not pleaded any financial hardship and have not placed any evidence to that effect on record. As such, by taking into account the overall facts and circumstances of the case, we direct the appellant to further deposit an amount of Rs. 25 Lakhs (Rupees twenty five lakhs), in addition to Rs. 11 Lakhs already deposited by them, within a period of 10 weeks from today. Subject to deposit of above amount, the pre-deposit of balance amount of duty and entire amount of penalties imposed under various sections of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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