2008 (1) TMI 131

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....thy, Member (T)]. -1. Heard both sides. 2. Learned S.D.R., Shri J.K Jha appearing for the appellant Commissioner, in pursuance of the Bench direction dated 3-1-08, has produced a copy of the Notification No. 41/2007 which gives additional charge of Commissioner of Central Excise, Bhubaneswar-II to the Commissioner of Central Excise, Ranchi for the limited purpose of reviewing the Orders passed by....

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....on namely, M/s. Mahanadi Coalfields Ltd. He, further, states that thecase of M/s. Sainik Mining & Allied Services (cited supra) has already been decidedby this Bench of the Tribunal holding that the impugned activities regardingtransportation of coal within the mining area are not covered by the category ofcargo handling service for the impugned period. As such, he contends that theDepartmental ap....