2009 (7) TMI 633

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.... B.P. Pereira for the Respondent. ORDER 1. After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. In adjudication of a show-cause notice, the original authority confirmed against the assessee demand of Rs. 2,36,130 comprising se....

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....is liable to be restricted to procurement of purchase orders by commission agents and is not admissible insofar as the collection of sale price of the goods is concerned. In other words, the lower authorities have bifurcated the commission agents' function into pre-clearance and post-clearance of goods and have denied the benefit to the assessee in respect of the latter. This is clearly not permis....