2007 (12) TMI 195

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..... ant filed this appeal against imposition of penalty under Sections 76, 77 and 78 of the Finance Act, 1994. 2. The relevant facts of the case in brief are that the appellant is a proprietorship concern, engaged in handling and transporting fertilizers of various fertilizer companies. The adjudicating authority confirmed the demand of tax under heading of "Cargo Handling Service" and imposed penalt .....

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..... findings of the Commissioner (Appeals). He submits that the appellant acted as an agency and, therefore, they are covered under "Cargo Handling Operations". 4. After hearing both the sides and on perusal of the records, I find that there is dispute of applicability of tax under "Cargo Handling Services". Central Board of Excise & Customs vide Circular F. No. B.11/1/2002-TRU dated 1-8-2002 clarif .....

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