2008 (5) TMI 192

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..... ii) Loading of packed cement bags - contention of the learned Counsel that they were supplying labour for such activities as evident from contract between the parties, would be looked into at the time of appeal hearing – stay not granted completely - ST/102/2008 - ST/170/2008-(PB), - Dated:- 14-5-2008 - S/Shri P.K. Das, Member (J) and A.K. Srivastava, Member (T) Shri Atul Gupta, Co. Secy., .....

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..... upon the decision of the Tribunal in the case of S.N. Uppar Co. v. CCE, Belgaum reported in 2006 (4) S.T.R. 368 (Tri.-Bang.). He also relied upon the decision of the Tribunal in the case of Sainik Mining Allied Services Ltd. v. CCE ST, BBSR reported in 2008 (9) S.T.R. 531 (Tri.-Kol). 3. We find that the contention of the learned Counsel that they were supplying labour for such act .....

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