2012 (12) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant. S. Misra for the Respondent. ORDER S.K. Gaule, Technical Member - Heard both sides. The Applicant filed this application for changing Cause Title from M/s SAIL to M/s Centre for Engineering & Technology. The contention is that M/s Centre for Engineering & Technology is a unit of M/s SAIL. In these circumstances, the miscellaneous application for change of Cause Title i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h PAN form part. They have also produced a copy of the registration certificate issued by the Central Excise Officers indicating PAN Number of M/s SAIL. The contention is that the service provided to self cannot be charged. In support of their contention, they have placed reliance of the Tribunal's decision in the cases of M/s Precot Mills Ltd. v. CCE [2006] 5 STT 35 (Tri.-Bang.) & Indian Oil Corp....