2013 (12) TMI 790

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..... cargo handling service and there is an exemption available for such service rendered for agricultural produce under Notification No. 10/2002-S.T., dated 1-8-2002 - appellants have made out a prima facie case for waiver of the pre-deposit - Stay granted. - ST/151/2010 - Stay Order No. 6/2012 - Dated:- 23-1-2012 - Dr. Chittaranjan Satapathy and Shri D.N. Panda, JJ. Shri S. Venkatachalam, Advo .....

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..... uce under Notification No. 10/2002-S.T., dated 1-8-2002. The learned SDR supports the impugned order and the demand made against the appellants. However, we find substance in the submissions made on behalf of the appellants and are of the view that the appellants have made out a prima facie case for waiver of the pre-deposit. Accordingly, we waive the requirement of pre-deposit during pendency of .....

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