2022 (7) TMI 9

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....pellant at the outset submits that the same issue in the appellant's own case has been decided reported as Gujarat Mineral Development Corporation Ltd. Vs. CCE & S.T- Vadodara(ii)- 2021 (10) TMI 307-CESTAT Ahmedabad. Therefore, the issue is no more under dispute. 3. Shri G. Kirupanandan Learned Superintendent Authorized Representative appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the issue is no longer res integra as the same has been decided in the appellant's own case in the judgment cited above by the Learned Counsel wherein this tribunal has passed the following order. "4. I have ca....

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....g conventional mining machinery like hydraulic shovels and dumpers for OB/B removal and excavation & loading of lignite in to consumer's trucks or dumpers/ trucks of other agency from mines working face as directed by GDMC Entire mining operations, inclusive of all ancillary operations are to be carried out by the contractor The entire topsoil excavated from the mining area will be stacked separately or spread over the reclaimed area as directed by the General Manager (P) Other minerals like Silica sand, Ball clay or any other economic mineral, if found in the mining area, will be mined out separately and shall be stacked at placed as may be advised by the Mine Manager or loaded into consumer's trucks for which no extra payment will....