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2017 (6) TMI 1265

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....h Jain (DR) - for the respondent JUDGEMENT Per D. M. Misra 1. Heard both sides. The appeal filed against Order in Original No Commissioner/RPR/ST/96/2013 passed by Commissioner, Central Excise, Raipur. 2. Briefly stated facts of the case are that the appellant has been providing services in the mining area to M/s South Eastern Coal Fields which the Department alleged as mining service ....