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2009 (5) TMI 98 - CESTAT, DELHICargo handling and transport - scope of service involved in loading and unloading of cargo and movement thereof - We do not find at all that transportation to be dominant element of the contract. - The appellant is not co-operating for disposal of the proceeding. It is also not registered under the law. All these factors were considered to raise the demand. We also noticed that the appellant is absent even on today. Prima facie, we do not find any case for total waiver of the demand raised.
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