GAYTRI CONSTRUCTION CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE Applicants filed this Application for wavier of pre -deposit of tax of Rs. 4,39,346/ - and penalties.

(2.) After hearing both the sides and on perusal of the record, we find that the Adjudicating Authority observed that the Applicants were providing Cargo Handling Service to M/s. Shriram Cement Works and their works include inter alia (i) Shifting of packed cement bags from the packing plant to storage yards inside the factory (ii) Shifting of steam coal from power plant to coal plant (iii) Loading of packed cement bags from storage to wagon/truck/trailer. The learned Counsel submits that as evident from contract that they were merely supplying labour for such activities and relied upon the decision of the Tribunal in the case of S.N. Uppar & Co. v. CCE Belgaum reported in 2006 (4) S.T.R. 368 (Tri. -Bang.). He also relied upon the decision of the Tribunal in the case of Sainik Mining & Allied Services Ltd. v. CCE & ST, BBSR reported in 2008 (9) S.T.R. 531 (Tri. -Kol).

(3.) WE find that the contention of the learned Counsel that they were supplying labour for such activities as evident from contract between the parties, would be looked into at the time of appeal hearing. The Appellants have already deposited a sum of Rs. 52,483/ -.