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2008 (11) TMI 33 - CESTAT, NEW DELHIOriginal authority confirmed the demand and imposed penalties under various Sections, after holding that services rendered by them fall under the category of ‘Cargo Handling Service’. Commissioner (Appeals) has held that the activities undertaken by them do not fall under the category of Cargo Handling Service. The stay sought by the Department, if granted, would amount to giving final relief sought for in the appeal - no merit in the stay application, accordingly, it is rejected
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