TaxTMI 
TaxTMI 
2010 (8) TMI 81
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....ted 7.10.2005 passed by the Adjudicating Authority. Contention of the appellant is that the learned Tribunal as also the Appellate Authority and the Adjudicating Authority have completely lost sight of the terms and conditions of the agreement executed between the appellant and their principal which are similar to the terms and conditions laid down under para No. 7 of order in Mahavir Generics Vs. Commissioner of Excise, Banglore reported in 2004 (170) E.L.T. 78 (Tri.Del.). This argument is also sought to be supported by judgment of the Principal Bench of the Tribunal in the matter of Kulcip Medicines (P) Ltd. Vs. Commissioner of Central Excise Delhi, reported in III-2006 (1) STR 36 (Tri. Del.) and reference to these decisions was specific....
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....ound, argument is that the impugned orders rejecting claim of the appellants for refund of a sum of Rs. 84051 are liable to be set aside and refund be ordered. We have given our anxious consideration to the arguments noticed above and gone through the orders impugned in this appeal. What we find in the present case is that not only the Adjudicating Authority on analysis of the terms and conditions contained in the agreement in question, rejected the contention of the appellant that the services provided by it during the period in question are in the nature of "Del-Credre" agent coming under the "Commission Agent" services and should, therefore, be considered as business auxiliary service, but the appellate authority has also concurred with....
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.... those provided by the commission agent. A commission agent's job is to receive the goods from the principal and dispatch them on the directions of the principal, whereas a commission agent's job is to cause sale and purchase on behalf of another person. The Adjudicating Authority relied the judgment of the Tribunal in M/s Prabhat Zarda Factory (India) Ltd. Vs. Commissioner of Central Excise, Patna ((2002 (145)EL T (Tri.Kolkata) and in the case of Mahavir Generics (supra). The Appellate Authority has also discussed in detail the law relating to these two categories and has concurred with the view expressed by the Adjudicating Authority. It is thereafter that the Tribunal by the impugned order dated 17.2.2009, while upholding those t....