Klf Nirmal Industries P Limited vs Calicut on 16 October, 2024
The learned counsel further submits that the
Hon'ble Tribunal in the following cases also held that the individual
owners cannot be brought within the meaning of 'Goods Transport
Agency'; M/s Bheema Sahakari, Ltd., Vs. CC, Pune-2015 (10)
TMI 627 (CESTAT, Mumbai), M/s Indira Gandhi Bharatiya Vs.
Commissioner of Central Excise-2015 (11) TMI 148 (CESTAT,
Mumbai)