2014 (12) TMI 589

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K. Jain, Member (T) Shri V.B. Gaikwad, Advocate, for the Appellant. Shri Rakesh Goyal, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for condonation of delay in filing the appeal. The contention is that the order-in-appeal dated 10-9-2012 was received by the applicant on 29-10-2012 and appeal was filed on 22-1-2013....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urther gave the factory to M/s. Rajaram Bapu Patil SSK Ltd. on lease basis. M/s. Rajaram Bapu Patil SSK Ltd. retained the permanent workers of the applicant. In these circumstances, the applicant had not provided any Manpower Recruitment or Supply Agency Service, particularly in view of the fact that the applicant had not received any consideration. 5. Revenue relied upon the findings of t....