2018 (10) TMI 1553

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....ohd. Altaf, Assistant Commissioner (AR), for Appellant Shri Rakshit Verma (Adv.) for Respondent ORDER Per: Anil G. Shakkarwar, Present appeal filed by the Revenue is directed against the impugned Order-In-Appeal No.51-ST/MRT-II/2013 dated 30 May, 2013 passed by Commissioner (Appeals), Customs & Central Excise, Meerut-II. 2. Brief facts of the case are that the respondent were engaged by M....

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....rk was related to shifting of Coal from outside coal yard to inside factory, packing of cartons of sugar, repairing at new bagasse yard and certain such other works. Learned Commissioner (Appeals) also took into consideration the Bills showing payments in respect of activities earlier referred. The learned Commissioner (Appeals) has held that the said activities did not amount to Man Power Recruit....

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....for the respondent. The learned Counsel for the appellant has submitted that the said condition only establishes that the respondent were responsible for complying with all provisions of law for carrying out any job assigned to them by engaging labourers. He further, submitted that by no stretch of imagination this condition can be interpreted to suggest that the respondent were engaged in Manpowe....