2019 (3) TMI 1646

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.... P. Venkata Subba Rao, MEMBER (TECHNICAL) Shri M. V. S. Sridhar, Advocate for the Appellant Shri B. Guna Ranjan, Superintendent/AR for the Respondents ORDER [ Order Per : M. V. Ravindran ] 1. All these appeals have been filed against impugned orders as indicated below: Appeal No. Impugned Order ST/30052/2016 OIO: HYD-EXCUS-004-COM-039-15-16 dt.12.10.15 passed by CCCE & S....

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.... the goods, transporting them, unloading them and unpacking them. He would submit that the majority of the amounts charged by them to the customers are towards transportation of goods. He would submit that identical issue in the appellant's own case i.e, DRS Logistics Pvt Ltd was agitated before the Tribunal-Delhi in appeal ST/51309/2016 which was heard and contention of the appellant that their a....

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....Goods Transport Agency services and remained with them and was not deposited with the Government. Subsequently, when the investigation started and on being pointed out the said amount was paid back to the Government. He submits that the said error has taken place inadvertently and hence, penalty may not be warranted. 5. Learned departmental representative submits that the issue is the same as w....

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....bunal is affirmed by the Hon'ble Apex Court by dismissing the appeal filed by the revenue. We are bound by the said ratio in an identical issue. 7. In view of the foregoing, all the appeals to the extent they are challenging orders of the adjudicating authority as to the classification of the services under cargo handling services are held as unsustainable and liable to be set aside and we do s....