2014 (9) TMI 114

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..... l, Superintendent, AR PER : Pradip Kumar Das The applicant filed this application for waiver of pre-deposit of tax of Rs. 2,03,940/- along with interest and penalty. 2. After hearing both sides and on perusal of the records, we find that the applicant is engaged in the manufacture of Piston/Piston Rings for Petrol and Diesel Engines, cleared on payment of Central Excise Duty. The dispute relate .....

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..... ) Ltd. Vs Commissioner of Central Excise, Ghaziabad reported in 2005 (187) E.L.T. 244 (Tri.-Del.). 4. The definition of "design services", would include services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models. On a plain reading of the definition .....

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..... elopment of tools would be justified. 6. Accordingly, we direct the applicant to pre-deposit a sum of Rs. 75,000/- (Rupees Seventy Five Thousands only) within a period of four weeks from today. Upon deposit of the same, the pre-deposit of balance amount of adjudged dues shall remain waived and recovery thereof stayed till the disposal of the appeal. To report compliance on 17th July, 2014. (Dict .....

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