1999 (3) TMI 564

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....the Appellant. Shri S.N. Sejpal, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)] - The assessee, who is the respondent to this appeal, was engaged in the manufacture of pumps. It entered with an agreement with Polyequip Ltd. Bombay, in which it described as the sole selling agent for sale of the goods manufactured by the assessee except Nasik, Dhulia and Jalgaon dist....

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....principal and agent, but as of principal to principal and dropped the proceedings. Hence this appeal by the department. 3. The question of whether Rule 9(2) will apply to a case of clandestine removal or not is not really required to be gone into. It is settled that the demand for duty short paid or not paid etc. must be made under Section 11A, and the notice cites this section. It is not ....

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.... the manufacturer and Polyequip Ltd. were not one of agent but of outright sale and purchase. They show that Polyequip Ltd. purchased the goods, and in turn sold them to other persons. It was not holding, or dealing with the goods, only in its capacity as an agent, and the dealings of purchase and sale were not between the manufacturer and other person to whom Polyequip Ltd. sold the goods. Theref....