2008 (7) TMI 137

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.... Shri R.C. Sankhla, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 61,15,208/- and penalties. The applicant entered into contract from crushing of iron ore and also for loading and unloading at railway rakes and transporting the same to their business premises. The applican....

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....Rs. 9 lakhs is already paid by them. 4. The contention of the Revenue is that a composite contract is entered by the applicant for crushing the iron ore, for loading and unloading and for transportation and the same are part of the contract. The applicants are charged much higher rate regarding transportation and loading and unloading from the service recipient than actually paying much less. T....