2015 (11) TMI 1481

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... directed against Order-in-Appeal No. PII/AV/117/2010 dated 27.7.2010. 2. When the matter was called out none appeared on behalf of the appellant. This matter was listed on 23.06.2015 on which date the Bench summarily adjourned the matter to be heard today. On perusal of the records we find that the issue lies in a narrow compass, accordingly we take up the appeal for disposal even in the absence .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tory hence it is not covered under the category of Goods Transport Agency. The appellant also relies upon the decision in the case of Laxmi Narayana Mining vs. CST 2009 (16) STR 691. 5.1 We find that there is no dispute as to the fact that in this case the trucks/tractors which were used for transportation of sugarcane from the farmers fields to the sugar factory were of individuals. We find tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X