2005 (4) TMI 344

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....ndent. [Order]. -  Revenue has filed this Appeal against Order-in-Appeal No. 251/03 dated 30-6-2003 by which the Commissioner (Appeals) has held that M/s. Chopra Brothers, respondents are not providing the services as Clearing And Forwarding Agent. 2. When the matter was called, no one was present on behalf of the respondents nor there was any request for adjournment inspite of ....

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....f of the Tea Company and get commission and, therefore, they are not clearing and forwarding agent. 3. As per Section 65(25) of the Finance Act, 1994 Clearing and Forwarding Agent means any person who is engaged in providing any service either directly or indirectly connected with the clearing and forwarding operation in any manner to any other person and includes a consignment agent. Furt....