K. SEERANGAN Vs. COMMISSIONER OF CENTRAL EXCISE, SALEM

JUDGEMENT

(1.) HEARD both sides. The case of the appellants is covered by the special provision for exemption relating to management, maintenance or repair of roads introduced by section 97(1) of the Finance Act, 2012 which reads as follows: -

(2.) THE learned JCDR agrees that in view of the amended provision introduced by the Finance Act, 2012, the impugned demand does not survive. Accordingly, we set aside the impugned order and allow the appeal. The stay petition also stands disposed of.