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1 - 2 of 2 (0.27 seconds)M/S. Marsons Fan Industries vs Commissioner Of Central Excise, ... on 23 January, 2008
5.4 On these lines of clarification issued by Board, we
can safely conclude that the activity undertaken by the
appellant is in the nature of mobilization of camps,
upkeep and maintenance of camps and such other
services that would not fall under the definition of
Survey & Exploration of Mineral Services. While arriving
at such conclusion, we also take note of the fact that the
Tribunal in the appellant's own case cited supra, had
remanded the matter to the adjudicating authority to
relook into the question whether the activity falls within
the category of Survey & Exploration of Mineral
Services. For an earlier period, the Commissioner
(Appeals) has held that the activities undertaken by the
appellant would not fall under the category of Survey &
Exploration of Mineral services and the department has
not filed any appeal against that order. The Ld. Counsel
for the appellant has relied upon the decision in the case
of Marsons Fan Industries v. Commissioner of Central
5
Appeal. No.: ST/00703/2010-DB
Excise, Calcutta - 2008 (225) E.L.T. 334 (S.C.) to argue
that when the department has accepted the order
passed by them on a particular issue they cannot
challenge for a subsequent period on the very same
issue. In the present case, when the matter came up for
hearing on 22-2-2019, the department had sought time
for verifying whether any appeal was filed against the
Order-in-Appeal No. 13/2009 (M-ST) dated 30-4-2009.
Today, the Ld. AR has not been able to confirm whether
any appeal has been preferred by the department or
not.
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