2009 (4) TMI 81

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....entative (Jt.CDR) for the Revenue. [Order per P.K. Das, Member (Judicial)]. - The relevant facts of the case, in brief, are that the applicants are engaged  in providing services of loading and transportation of coal to M/s South Eastern Coal Field Ltd. There are two separate agreements for loading and transport. It appears from the loading agreement that the applicant shall load coal into....

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.... of coal is within mine area; the Tribunal on identical issue granted  stay in the case of  Triveni Earthmovers (P) Ltd. vs. C.C.E.,  Salem - 2008 (12) STR 2993 (Tri-Chennai). He submits that in the case of Sainik Mining & Allied Services Ltd. vs. C.C.E., Cus. & S.T., BBSR - 2008 (9) STR 531 (Tri- Kolkata),  it has been held that coal  transported inside the mine, deployme....

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...., the case of Gajanand Agarwal would apply here. 4. After hearing both sides, we find from the impugned order that the applicant contended that they had transported coal from quarry face to CEFI for the purpose of crushing and screening. The main contention of the applicant that the activity included the loading of coal on the tippers and its transportation within mine area. It is seen that the....