2014 (2) TMI 477

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..... Held that:- Following decision of Commissioner of Central Excise & Guntur Vs Kanakadurga Agro Oil Products (Pvt.) Ltd. [2009 (3) TMI 130 - CESTAT, BANGLORE] - Stay granted. - Appeal Nos.: ST/1538 &1539/2012 - - - Dated:- 21-3-2013 - SHRI P. G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr. CH.A.S.S.R.K. Sarma. Adv For the Respondent: Mr. N. Jadagish, A.R. ORDER Per: .....

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..... d in the impugned orders. Per contra, the learned consultant for the applicants has relied on a series of orders passed by this Tribunal holding to the effect that individuals owning and operating trucks, not registered with the department, were not to be equated to a goods transport agency. The learned consultant has particularly referred to a decision of this Bench in Commissioner of Central Exc .....

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