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TMI Blog2005 (4) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER Heard both sides. 2. The respondents filed Cross-objection with the application for condoning the delay of 30 days in filing the Cross-objection. The contention of the respondents is that on receipt of the goods in respect of the appeal filed by the Revenue, the respondents collected the necessary paper and after consulting the Counsel, filed the Cross-objection and in this pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion is that the revalidation was in respect of the demand already raised or in respect ol the refund claim sanctioned to the assessee. The appellants relied upon the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. Commissioner of Central Excise, Meerut-II, reported in 2006 (3) S.T.R. 230 (Tri. - Del.) = 2004 (165) E.L.T. 161 (Tri.-Del.) whereby the demand of service tax rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion are to be treated as a separate appeal and are to be disposed of independently. In these circumstances, I find no merit in the contention of the Revenue that assessee cannot file Cross-objection against the portion not challenged by the Revenue. 5. In this case admittedly, a show cause notice was issued in the year 2002. The Tribunal in the case of L.H. Sugar Factories Ltd. v. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent for the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998; or (ii) in relation to services provided by goods transport operator, every person who pays or is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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