M.V. Ravindran, Judicial Member. - When this appeal was called out, it was informed that there is a miscellaneous application filed which is numbered as ST/MA/891/09. On specific query from the Bench ld. Advocate submits that this miscellaneous application is filed by the Revenue for early hearing of the appeal No. ST/383/07. Since the appeal is listed today for final disposal, we find that the miscellaneous application is infructuous. In view of this, the miscellaneous application for early hearing of the appeal is dismissed as infructuous.

2. We take up the appeal for disposal.

3. This appeal is directed against Order-in-original No. 21/Commr/Noida/2007, dt. 31-3-2007.

4.1 The relevant facts that arise for consideration are that the appellant herein was given a sub-contract by M/s. Noida Toll Bridge Company Ltd. (hereinafter referred to as NTBCL) for specified functions relating to operations of Delhi-Noida toll bridge (hereinafter referred to as DND bridge). The appellant was permitted and authorized by NTBCL to collect toll from the persons who are using the bridge. NTBCL under an agreement with Noida authority under the Government of UP by an agreement dt. 12-11-1997 execute