2012 (12) TMI 234

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....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 is allowed and the application for stay is ta....

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....y 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 Corpn. Ltd. v. CCE [2009] 22 STT 15 (Kol. - CESTAT....