2009 (4) TMI 81

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..... granted unconditional stay on the identical situation - prima facie, the demand of tax is partly barred by limitation - financial hardship pleaded as the applicant company is closed down - Stay application is allowed - 8 of 2009 - - - Dated:- 6-4-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri K. Kurmi, Advocate for the appellant. Shri S.K. Panda, .....

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..... s. 2. Learned Advocate on behalf of the applicants contested the demand of tax on merits and on limitation. He submits that tax was demanded for the period 1.10.02 to 31.3.07 vide show cause notice dated 28.11.2007. He submits that handling of coal within mine premises, which is not ready for dispatch would not come within the purview of cargo handling service. He also submits that loading .....

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..... f the Revenue submits that the issue has already been decided by the Tribunal in the case of Gajanand Agarwal and others vs. C.C.E. Cus., BBSR - 2008-TIOL-2076-CESTAT-KOL. He drew attention of the Bench to various transport agreement . He submits that it appears from the said agreement that the applicant provided service upto the railway sidings and therefore, the case of Gajanand Agarwal wo .....

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