Roads includes within it runways at airports & Repairs of Runway Qualifies for ST Exemption

HIGH COURT OF BOMBAY D.P. Jain & Co. Infrastructure (P.) Ltd. Versus Commissioner of Central Excise and Customs CEA (L) NO. 137 OF 2012 NOVEMBER 29, 2012 ORDER P.C. This appeal under Section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act (hereinafter referred to as “the Act”) challenges an order dated 30-7-2012 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) directing the appellant to deposit an amount of Rs. 3 crores under the proviso to section 35F of Central Excise Act, 1944 read with section 83 of the...