TMI Blog2007 (8) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit ₹ 88,66,501/- and imposed various penalties under Sections 76, 77 and 78. The appellants have entered into a contract with Government of Andhra Pradesh for supply of certain hardware materials which are used in linking the districts. Along with hardware material they have supplied s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with any information from any experts. They have not sent their expert s opinion along with the reply to the show cause notice to any expert body, therefore, the Commissioner s reading of the contract to hold that they are carrying on the activity under the category listed supra is totally based on his own understanding, which is not scientific and rational. 2. The learned Sr. Counsel took us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of the contract indicate that the hardware and software supplied by the appellants are in the nature of retrieving online information and database access, therefore, the finding recorded by the Commissioner in this regard cannot be brushed aside. The appellants have not pleaded any financial hardship and she prays for putting the appellants on terms. 4. We have perused the terms of the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to discharge their burden has to be taken into account. At this stage prima facie the appellants have made out a case in their favour, therefore, the stay application is allowed granting waiver of pre-deposit and staying its recovery till the disposal of the appeal. As revenue involvement is more, appeal to come up for final hearing on 22nd November 2007. Commissioner to file his para-wise comme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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