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TMI Blog2007 (3) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Heard both sides. The Ld. Sr. Advocate, Shri S. K. Bagaria, appearing for both the appellants, states that the appellants are engaged in the following activities : (i) To observe and supervise the loading of coal at various collieries ; (ii) To make sure that the coal dispatched from collieries are of proper quality ; (iii) To make sure that the coal loaded is of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 2006 (3) S.T.R. 286 (Tri-Kolkata) = 2004 (171) E.L.T. 191 (T) is against the appellants but he cites in support of his contention the decision of the Larger Bench in the case of Larsen Toubro Ltd. v. CCEx., Chennai reported in 2006 (3) S.T.R. 321 (Tri. - LB), which according to him over-rule the decision of the Tribunal in the case of Prabhat Zarda Factory (India) Ltd. v. CCEx., Patna repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal has been filed in this case before the Hon ble Supreme Court, no stay order has been obtained. We have perused the case of Larsen Toubro (cited supra), which admittedly partly overruled the earlier decision in the case of Prabhat Zarda Factory (India) Ltd. (cited supra). The kind of activity undertaken by the appellants is not similar to the case of Larsen Toubro Ltd. (cited supra). There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, we direct the first appellants, M/s. Indian Coal Agency, to pre-deposit an amount of ₹ 1.27 crores within six months from today and report compliance on 21st May, 2007 and in respect of the second appellants, M/s. Indian Chemicals Minerals, we direct pre-deposit of 50% of the tax amount within six weeks from today and report of compliance on 21-5-07. Subject to compliance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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