9911796707
TMI Blog2013 (4) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) ORDER Heard both sides. 2. Common issue is involved, therefore the appeals are being taken up together for disposal. 3. The appellant M/s. Gateway Distri Parks ltd. filed the appeal against the impugned order passed by the Commissioner of Central Excise, whereby a demand was confirmed on the ground that the appellant provided Storage and Warehousing Service and not paid the due Service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary customs formalities and payment of various duties, duties and taxes, the importer or their representative take delivery of the imported consignments from the appellant. The appellants are paying appropriate service tax in this regard. However, in some cases, the importers failed to turn up to take delivery of the consignments. In such cases as per the provisions of Customs Act, after wait ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relying upon the Board's Circular No. 11/1/2002-TRU dated 01.08.2002 and the decision in the case of Mysore Sales International Ltd vs. Assistant Commissioner of Central Excise, ST Bangalore reported in 2011 (22) STR 30 and the decision of the Tribunal in the case of India Gateway Terminal Pvt Ltd vs. CCE, Cochin reported in 2010 (20) STR 338 set aside the demands which were confirmed on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the revenue reiterates the findings given in the Order-in-Original. 6. We have considered the rival submissions. Taking into account the Board's Circular and decisions of the Tribunal (cited supra), after waiving the requirement of pre-deposit, we have taken the appeal itself for final disposal. 7. As discussed above, that the Board Circular No.11/1/2002-TRU dated 01/08/2002 has clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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