2013 (12) TMI 790

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.... Shri Parmod Kumar, SDR, for the Respondent. ORDER Heard both sides. 2. It has been pleaded on behalf of the appellants that for the earlier period the lower appellate authority has already held that the service provided does not amount to clearing and forwarding service and he has also held that the demand was time-barred. It is further pleaded on behalf of the appellants that when th....