2021 (11) TMI 897

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....N'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER(TECHNICAL) Shri V.S. Manoj, Advocate For the Appellant Shri Vikas Jhajharia, Assistant Commissioner (Authorized Representative) For the Respondent ORDER PER : RAMESH NAIR In this appeal, the issue involved is as to whether the independent contractor carrying out the manufacturing activity in the premise....