2007 (3) TMI 729

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...., Sr. Advocate, for the Appellant. Shri P.K. Das, JDR, for the Respondent. ORDER Heard both sides. The Ld. Sr. Advocate, Shri S. K. Bagaria, appearing for both the appellants, states that the appellants are engaged in the following activities : (i)      To observe and supervise the loading of coal at various collieries ; (ii)    To make sure t....

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.... for the period 1-9-99 to 31-3-04. He fairly agrees that the decision of the Tribunal in the case of Coal Handlers Pvt. Ltd. v. CCEx., Kol.-I reported in 2006 (3) S.T.R. 286 (Tri-Kolkata) = 2004 (171) E.L.T. 191 (T) is against the appellants but he cites in support of his contention the decision of the Larger Bench in the case of Larsen & Toubro Ltd. v. CCEx., Chennai reported in 2006 (3) S.T.R. 3....

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....Tribunal in the case of Coal Handlers Pvt. Ltd. (cited above) is clearly against the appellants. Ld. Sr. Advocate, Shri Bagaria fairly states that though an appeal has been filed in this case before the Hon'ble Supreme Court, no stay order has been obtained. We have perused the case of Larsen & Toubro (cited supra), which admittedly partly overruled the earlier decision in the case of Prabhat Zard....

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....vt. Ltd. (cited supra) is against the appellants, and the decision in the case of Larsen & Toubro (cited supra) does not prima facie, apply to the case of the appellants, we direct the first appellants, M/s. Indian Coal Agency, to pre-deposit an amount of Rs. 1.27 crores within six months from today and report compliance on 21st May, 2007 and in respect of the second appellants, M/s. Indian Chemic....