TMI Blog2014 (11) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ices availed in trading activities is not admissible. High Court of Gujarat in the case of Lally Automobiles Pvt.Ltd Vs Commissioner (Adjudication) Central Excise [2013 (10) TMI 863 - DELHI HIGH COURT] has also ordered for a pre-deposit in one such case. appellant has not made out a, prima facie, case for complete waiver of the confirmed demand - Partial stay granted. - Appeal No.ST/13102/2013-DB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not considered the reliance placed by the appellant on the decision of CESTAT in the case of M/s Ericsson India Pvt.Ltd. Vs CC, CE ST [(2011) 9 Taxmann.com 273 (Bang.CESTAT)] under which it was held, prima facie, that trading activity does not constitute exempted service. He also made the Bench go through Para 6.11 of OIO dt.29.05.2013, wherein the adjudicating authority has held certain cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Gulf Oil Corpn. Ltd Vs CCE Vapi [2014 (33) STR 298 (Tri-Ahmd)] iv) Lacto Cosmetics (Vapi) Pvt.Ltd. Vs CCE Daman [2013 (30) STR 107 (Tri-Ahmd)] v) Lally Automobiles Pvt.Ltd. Vs Commr.(Adj.), Central Excise [2013-TIOL-818-HC-DEL-ST] vi) Lally Automobiles Pvt.Ltd. Vs CCE New Delhi [2013-TIOL-1216-CESTAT-DEL] 4. Heard both sides and peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above appellant has not made out a, prima facie, case for complete waiver of the confirmed demand. At stay stage, it is ordered that the appellant should pre-deposit a further amount of ₹ 5 lakhs (Rupees Five Lakhs only), in addition to the amount already paid in these proceedings, within eight weeks and report compliance to the Deputy Registrar by 24.11.2014 for further orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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