ANIL KUMAR AGNIHOTRI Vs. COMMISSIONER, CENTAL EXCISE KANPUR

JUDGEMENT

(1.) Heard Sri Ashbok Bhatnagar, Advocate along with Sri Harshul Bhatnagar, learned counsel for the appellant and Sri Praveen Kumar, learned counsel for the Central Excise Department.

(2.) This is an appeal under Section 35-G of the Central Excise Act, 1994 against the order of the Customs and Excise and Service Tax Appellate Tribunal, New Delhi dated 5. 2013 whereby the appeal of the appellant/assessee has been dismissed.

(3.) The appellant is running a travelling agency in the name of M/s. Jai Santoshi Maa Travellers as a sole proprietor. It provides vehicles to customer on rent/hiring and one of the major customers happens to be Gas Authority of India Limited (hereinafter referred to as 'GAIL).