2009 (1) TMI 43

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..... coal. - Prima facie, it appears that the activities undertaken by the applicant are under the category of clearing and forwarding agent - applicant failed to make out a case for waiver of pre-deposit of the entire amount of tax and penalty - 822-823 of 2008 - ST/34-35/2009 - Dated:- 22-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri P.K. Ram, Advocate .....

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..... order of the Commissioner (Appeals) that the applicant was engaged in the following activities: "(i) To follow up with the railways for allotment of wagons against sanctioned programmes; (ii) To liaison with Railway authorities for placement of wagons at local Railway yards for supply of inspected wagons; (iii) To supervise coal loading and to ensure dispatch of quality coal as far as possi .....

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