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1 - 5 of 5 (0.24 seconds)M/S. Nandganj Sihori Sugar Co vs C.C.E. Lucknow on 13 January, 2014
7. On deeper perusal of the records, we find that appellant has been taking a stand that the amounts paid by them as inward freight was paid to owners of individual trucks and not to Goods Transport Agency. It is seen from the records this stand of the appellant is not controverted by revenue in any way as also the stand that no consignment note is issued by truck owners. We agree to the submission made by the learned Counsel that the issue is now squarely covered by the recent judgement of the Tribunal in the case Nandganj Sihori Sugar Co. Ltd (supra). We respectfully reproduce the relevant paragraph.
Section 2 in The Motor Vehicles Act, 1988 [Entire Act]
Service Tax 1994
M/S Bhima Sahakari Sakhar Karkhana Ltd vs Commissioner Of Central Excise, Pune ... on 15 July, 2013
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