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TMI Blog2009 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has also recorded in his order the details of activities undertaken by the Appellants and has come to a conclusion that the nature of activities undertaken by the Appellants would be classifiable under the C & F Agent Services – stay granted partially - SP/668/2008 in Appeal No. ST/178/2008 - S-12/KOL/2009 - Dated:- 2-3-2009 - Shri S.S. Kang, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri B.N. Chattopadhyay, Consultant, for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri B.N. Chattopadhyay, learned Consultant appearing on behalf of the Appellants states that the Appellants merely worked as a Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants on 8-8-2007 in response to the summons. He argues that in view of non-furnishing of details and non-submission of periodical returns, Department was not in a position to issue the show cause notices earlier and hence the same cannot be considered to be time-barred. 4. We have considered the submissions made from both the sides as well as the cited decisions and the cited Circular of the Board. The impugned contract between M/s. SAIL and the Appellants clearly indicates that the Appellants were required to undertake major operations such as unloading of the cargo from the railway siding, transportation of the same to the transshipment storage yard, stacking of the cargo and subsequent delivery of the cargo to the Nepalese importers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal Representative (JDR) and which were only subsequently made available after issue of summons on 19-7-2007. Hence it is not possible to agree with the learned Consultant that the entire period of demand can be considered as wholly time-barred at this prima facie stage. Accordingly we are of the view that the Appellants should be asked to pay some amount towards pre-deposit. Considering the fact that the total demand of tax is Rs. 73,00,459/-(Rupees Seventy Three Lakhs Four Hundred and Fifty Nine only) apart from a huge amount of penalty imposed on the Appellants, we direct the Appellants to pre-deposit 25% of the tax amount only within a period of 6 (six) weeks from today and report compliance on 23-4-2009. Subject to compliance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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