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TMI Blog2017 (4) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into the merits of the matter, allowed the appeal of the Revenue, on the first returnable date, after notice was issued, in the appeal. 2.1.According to the appellant/ Assessee, the appeal was filed by the Revenue on 14.02.2011. 2.2.It is stated by the appellant/ Assessee that notice was served upon it on 23.03.2011, requiring it to appear before the Tribunal on 03.05.2011. 2.3.Concededly, the appellant/ Assessee did not appear before the Tribunal on the said date, when, the Tribunal allowed the appeal, on the short ground that the service provider, i.e., the Transporter in this case, though, an individual had rendered service to the appellant/ Assessee, which is a partnership firm. 2.4.For this purpose, the Tribunal relied upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by a goods transport agency where the consignor or consignee of goods is, - (a)any factory registered under or governed by the Factories Act, 1948; (b)any company formed or registered under the Companies Act, 1956; (c)any corporation established by or under any law; (d)any society registered under the Societies Registration Act, 1860 or under any law corresponding to that Act in force in any part of India; (e)any cooperative society established by or under any law; (f)any dealer of excisable goods, who is registered under the Central Excise Act, 1944 or the rules made there under; (g)any body corporate established or a partnership firm registered, by or under any law;" 7.Based on the aforementioned provision, the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise, Coimbatore, 2010 (19) S.T.R. 883 (Tri. Chennai) and, another judgment of the Tribunal rendered in C.C.E. & C., Guntur Vs. Kanaka Durga Agro Oil Products Pvt. Ltd., 2009 (15) S.T.R.399 (Tri. - Bang.). 9.We are informed by the learned counsel for the appellant/ Assessee that while against the judgment rendered by the Chennai Bench of the Tribunal, no appeal has been preferred, in so far as the judgment rendered by the Bangalore Bench is concerned, an appeal has been preferred by the Revenue to the Karnataka High Court. 9.1.The learned counsel for the appellant/ Assessee says that the said appeal, which is, numbered as CEA No.44 of 2010, stands admitted. 10.Therefore, having regard to the aforesaid facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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