TMI Blog2014 (6) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... oices, it is observed that the distances required to be covered, was very short, i.e. within 2 to 8 Kms., for which the charges varied from Rs.22 to Rs.50 per MT. Although the transportation is one of the link of the contracts, but it does not constitute the essence of the contracts, and the essence of the contracts is handling of iron ore. Consequently, following the Circular No.B11/1/2002-TRU dated 01.08.2002 issued the Board, demand is confirmed - and applicant could not able to make out a prima facie case for total waiver of predeposit of the dues adjudged - stay granted partly. - APPEAL NO.ST/A/412/2012 - ORDER NO.SO/75094/2014 - Dated:- 9-1-2014 - D M Misra and I P Lal, JJ. For the Appellant : Shri K Kurmy, Adv. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d unloading for the period after 01.06.2007. Also, they had been issued with another Work Order dated 30.04.2005 for loading and transporting of fines/sized ores from different locations, sections of mines to the owned railway siding of M/s. Essel Mining and Industries Ltd. The ld. Advocate advanced a two-fold argument saying that the Work Orders issued after 01.06.2007 relating to shifting, loading and transportation and removal of ROM and over-burdens to the fines/sized ores from different filling mines to railway siding, are in the nature of post-mining activities. Hence, in view of the Circular issued by the Board bearing F.No.232/2/2006/CX.4 dated 12.11.2007, cannot come under the category of Mining Services. The Work Order relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see, was transportation, whereas in the present case, it has been categorically held by the ld. Commissioner that it relates to handling of cargo rather than transportation of cargo within the mining area. It is his submission that this Tribunal in a recent case in CCE, Raipur vs. Gayatri Carriers Pvt. Ltd., 2013(32)STR 367(Tri.-Del.), has, after taking into consideration the facts of that case, which is more or less similar to the present one, held that the services rendered prior to 01.06.2007 are Cargo Handling Services . 4. Heard both sides and perused the records. We find that the ld. Commissioner in the impugned Order at para 5.9 narrating all the relevant Work Orders against which the services were rendered by the Applicant, held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the essence of the contracts is handling of iron ore. Consequently, following the Circular No.B11/1/2002-TRU dated 01.08.2002 issued the Board, the ld. Commissioner confirmed the demand. In view of the categorical findings of the ld. Commissioner, we find force in the argument of the ld. AR for the Revenue that the facts of the present case are not the same as in the case of Sanik Mining (supra), and hence, prima facie, we find that the said judgment may not be applicable to the present case. Thus, the Applicant could not able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, keeping in view the financial hardship expressed by the Applicant, the interest of the revenue and the principle of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
