2023 (8) TMI 538

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....) Shri Sunil Kumar Mukhi and Mr. Iqbal, Advocates for the Appellant Shri Ravinder Jangu, Authorised Representative for the Respondent ORDER M/s Food Corporation of India (FCI), Kurukshetra, the appellants procure grain through State Government Agencies like HALFD, CONFED, HAIC and HWC etc. and also directly from the millers; at the time of unloading the grains, in the godowns of FCI, t....

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....ner appeals, on an appeal filed by the appellants , upheld the order of the lower authority. Hence, this appeal. 2. Shri Sunil Kumar Mukhi, learned Counsel, appearing for the appellants, submits that FCI, the appellants, have godowns all over the country; However, the department in their wisdom chose to select only the appellants for raising a demand. He submits that the show cause notice does ....

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....rused the records of the case. On going through the definition of "Business Auxiliary Service", we find that the service alleged to have been rendered by the appellants, does not appear to fall under any of the sub causes (i) to (vii). The Revenue did not produce any evidence to show that there is an agreement or an understanding between appellant and their customers for rendering of any service; ....

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....charges, in addition to weighment charges, towards the allowance for moisture if any. 5. We find that the Tribunal, in the case of Northern Computer (supra), relies on Deepak Computers and others Final Order No. ST/151 to 185/2008 dated 24/06/2008, in which Tribunal observed as follows ; "We find that in these appeals the respondents are owner of Dharamkanta and they are undertaking th....