MOHAN RETREADING CO. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE delay of six days in filing the above appeal is condoned as the delay was satisfactorily explained as due to illness of the partner of the applicant -firm. Now we take up the stay application.

(2.) HEARD both sides. We find that a prima facie case is made out by them in the light of Tribunal's Final Order in the case of PLA Tyre Works v. CCE (ST), Trichy - : 2009 (14) S.T.R. 32 (Tri. -Chen.), wherein, like in the present case, invoices showed material cost and service charges separately and sales tax was paid on the cost of the materials. We, therefore, grant the prayer for waiver and stay recovery of the amounts in dispute pending decision in the appeal.