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TMI Blog2008 (3) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ri T.K. Jayaraman, Member (T) [Order per : T. K. Jayaraman, Member (T)].- The party M/s. S.N. Uppar Co, Belgaum have filed appeal against an Order-in-Appeal No 316/2005-CE, dated 30-11-2005. However, revenue has filed an appeal against the Order-in-Appeal 67/07-CE dated 19-2-07. Both orders have been passed by the Commissioner of Central Excise (Appeals) Mangalore. The issue involved in both the appeals is one and the same. Therefore we are passing a common order considering the grounds of appeal made by the party as well as the revenue. 2. Shri P. Dinesh learned advocate appeared on behalf of the party. Shri K. Sambi Reddy learned JDR appeared for the revenue. 3. The revenue proceeded against the assessee on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of cargo handling services. For example in the Order-in-original, it has been stated that the appellants are engaged in providing the following services. (i) Digging, Screening, packing, transportation combing, charging of finished product i.e. Alumina. (ii) Reprocessing of Alumina job including lifting the material charging into the Kiln, Loading Unloading of Aluminium Hydrate in 50 kg bags, transporting from place to place. (iii) Transportation charges for truck load of finished product per trip. (iv) Supply of manpower required for plant job. (v) Special Microfined product packing in HDPE bags with liner including weighing, stitching stacking. (vi) Special Microfined product packing in HDPE bags with liner inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 16-8-02 by Finance Act 2002 is as follows: Cargo Handling service means loading, unloading, packing of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container fright terminal or any other, freight terminal, for all modes of transport and cargo handling services incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods. The party is stating that they do not come within the scope of cargo handling services. The party's activities according to them, is restricted within the factory premises. He is responsible for loading, unloading and packing of material or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions to show that the appellants were coming within the ambit of cargo handling service. They had simply enumerated the number of activities supposed to have been carried out by the appellant. That is not sufficient. There is no evidence to show that the appellant had actually handled the cargo. The semi finished goods inside the factory cannot be considered as cargo. All these details are not available in the impugned order. In these circumstances there is absolutely no merit in the impugned Order-in-appeal. Further, there are large number of case laws which hold that supply of labour would not amount to cargo handling. In this connection, the learned advocate has relied on the decision of the Tribunal in the case of J J Enterprises v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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