2012 (4) TMI 253

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....pondent. ORDER D.N. Panda, Judicial Member - Learned Counsel says that reading of para 9 of the adjudication order demonstrates that the activity carried out by the appellant was within the mining area and the goods transported within mining area cannot be called as cargo handling. This can be appreciated if the sample copy of the contract dated 02.12.2003 is examined. Following the decis....

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....re should be an activity of movement of cargo from one place to another place without any internal movement within the mining area. Neither handling service outside the mining area is evident from para 9 of the adjudication order nor destination outside such area has come to record. Therefore, when the factual evidence demonstrates movement of the excavated iron within the mining area from one pla....