2017 (1) TMI 170

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.... Sh. Sanjay Jain, AR for the Respondent ORDER Per Justice (Dr.) Satish Chandra The present appeals are filed against the order-in-original No. 30-32/2011(ST) dated 20.07.2011 passed by the Commissioner (Appeals), Central Excise, Jaipur. 2. The appellant during the period under consideration, was providing chilling facilities to Jaipur Zila Dugdh Utpadak Sahakari Sangh Limited. The depa....

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....ss auxiliary service given the definition of the business auxiliary service under Section 65(19) of Finance Act, 1994. At this stage, we would like to reproduce Chapter Note 6 to Chapter 4: "6. In relation to products of this Chapter labelling or relabeling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to....

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....n. 6. Coming to the contention of ld. DR that noscitur sociis principle should be applied for interpreting the scope of any other treatment and according to the said principle, only such other treatments which are similar to labelling or relabeling of containers or repacking from bulk packs to retail packs would only be covered under the scope of any other treatment and therefor chilling ....

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....rinciple (i.e. noscitur sociis) which Diploc J. described as treacherous (vide Letang vs. Cooper 1965-1QB 232). We are refraining from further elaborate discussion on this issue because applicability of the said principle is so clearly ruled out in the present case that an elaborate discussion would merely be an exercise in overkill. 7. In the light of the foregoing, we agree with the con....