TaxTMI 
TaxTMI 
1999 (5) TMI 341
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.... [Order per : V.K. Asthana, Member (T)]. - This is an appeal against Order-in-Original No. 9/91, dated 31-12-1991 passed by Additional Collector of Central Excise wherein a duty amount of Rs. 15,648.86 has been confirmed and penalty of Rs. 5,000/- imposed on the appellant. 2. Briefly, the issue involved is whether certain firms/companies who have been appointed as selling agents by th....
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....ach independent of the other i.e. to function as selling agent in some cases and to function as wholesale dealers in other transactions. In support of his contention he cites the case law of Snow White Industrial Corporation v. C.C.E. as reported in 1989 (41) E.L.T. 360 (S.C.) as well as the case law of Seshasayee Paper and Boards Ltd. v. C.C.E. as reported in 1990 (47) E.L.T. 202 (S.C.) Learned C....
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....ies concerned have been appointed as selling agents and therefore the ld. Additional Collector rightly relied on the case of Coromandel Fertilisers v. Union of India in Civil Appeal Nos. 1373 to 1376 of 1976 decided on 17th August 1994. [1984 (17) E.L.T. 607 (S.C.)] decided on 17th August, 1984. She also cites the decision in the case of Patel Detergents reported in 1996 (87) E.L.T. 546 (Tribunal)....
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....n the case of Snow White Industrial Corporation v. C.C.E. (supra) wherein it has been held that whether there was an agreement for sale or an agreement of agency, the issue must depend upon facts and circumstances on each case. The Hon'ble Apex Court has further held that when a person is acting as selling agent, the essence of this agency function to sell is the delivery of the goods to the ultim....