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2008 (7) TMI 265 - CESTAT, MUMBAILoading and transportation of coal - demand under category of cargo handling service - applicant has made out a strong prima facie case for waiver in the light of Tribunal’s order in Sainik Mining & Allied Services Ltd. where it was held that mechanical transfer of coal from the coal face to tippers and subsequent transportation of the coal within the mining area, does not come under the purview of cargo handing service – stay granted
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