2015 (10) TMI 2462

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....Petitioner : Mr. Bipin Garg, Advocate For the Respondent : Ms. Suchitra Sharma, DR ORDER Per Justice G. Raghuram : The appeal is preferred against the order of the Commissioner (Appeals), Jaipur-II, dated 27.12.2013, which substantially rejected an appeal preferred against the primary adjudication order dated 25.08.2008. 2. Proceedings were initiated against the appellant for having....

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....ate of remittance. Penalty under Section 77 of the Act was however set aside since penalty under Sections 76 and 78 were imposed. 3. The appellant undertook the work relating to unloading of the mineral rock phosphorous from railway wagons in RSMML railway siding and stacking the mineral thereafter on the companys site by employing labour. Since loading and loading and packing or unpacking of c....

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.... is also covered by the decision of the Orissa High Court in Coal Carriers Vs. CCEEST, Bhubaneswar [2011 (24) STR 395 (Ori.)]. 5. In the aforesaid circumstances, we do not see a prima facie case in favour of the petitioner. Hence, we direct the appellant to remit the entire assessed tax liability along with the proportionate interest thereon (excluding the penalty component), within 4 weeks fro....