2019 (2) TMI 493

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....abhadra Reddy, ADC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar The facts of the appeal at hand are that assessee are manufacturers of sugar molasses, rectified spirit and denatured spirit. Investigations by departmental officers indicated that appellants were allegedly supplying man power required by farmers namely Agriculturists registered with them, in consideration of charges r....

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....n the matter came up for hearing, on behalf of the appellants, Ld. Counsel Ms. P. Jayalakshmi submits that the matter is no longer res integra. She draws our attention to the decision of the CESTAT Chennai in the case of The Amaravathi Co-operative Sugar Mills Ltd. Vs CCE & ST, Coimbatore - 2018 (7) TMI 1837-CESTAT Chennai. She submits that as the facts of the matter in that decision is pari mater....

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....e Ld. Advocate is correct in her assertion that the issue is now covered by the decision cited by her. As per narration in para-4 of the SCN we find that the factory supplied man power to the farmers based on their request. So also, in para-11 of the notice, it is mentioned that supply of Cane Harvest labourers by the factory is done only in cases where the farmers make a specific request for the ....