1999 (5) TMI 341

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....a N. Gupta, JDR, for the Respondent. [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 ....

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....ny such legal entity to perform dual roles, each 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 repo....

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....that there is no dispute that in fact that parties 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 Deterge....

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....rt has already laid down the law in this behalf in 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 ....