2008 (1) TMI 251

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....(J) Shri Y. S. Loni, JDR, for the Appellant. Shri Kartik Kurmy, Advocate, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - 1. Heard both sides. 2. We find that the lower Appellate Authority has given an abrupt finding - "………… I find that in this case the appellants had not provided any service as a Cargo Handling Agency in relation to cargo handling servic....