2011 (7) TMI 888

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..... . [Order per : D.N. Panda, Member (J)]. -  The question for answering as arising out of this appeal is whether the activity carried out by the appellant is covered under the category of "Construction of Road" or Maintenance and Repair". Learned D.R. submits that the certificate issued by Executive Engineer is not valid and the Executive Engineer is not competent to issue such certificate. L .....

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..... msp;When we looked into COD application we did not find any cogent reason stating the date on which consultant was contacted. The respondent in para 2 stated that time for filing cross-objection expired on 12-10-2010 since notice for such filing was received on 28-10-2010. With the contentions above application for condonation of delay was filed without any affidavit. Therefore, COD application is .....

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..... pellate order he has properly considered what are the activities that were to be taxed. There is no cogent evidence to impeach findings of appellate authority. Learned D.R. relies on pages 27 & 28 of appeal folder for the proposition that Executive Engineer is not competent authority to issue the concerned certificate. But record does not carry any evidence gathered by further inquiry as to repair .....

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