2011 (5) TMI 386

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....eriod October, 97 to October, 98, they sold the product either at the factory gate or through consignment agents appointed by them. For this purpose, they had entered into agreements with M/s.Allora Paper Products, Delhi , M/s.Chawdhary Industries Pvt. Ltd., Kolkata and M/s.Mannu Papers at Amritsar and Jalandhar. The relevant portions of the agreement are reproduced below: 5(a) That, the Principal undertake to dispatch its product to the Consignment Agents godown at DELHI in such quantities as may be requisitioned by the Consignment Agent in writing from time to time as per the requirement of market. Such goods shall be dispatched on consignment basis and the Consignment Agent shall furnish Form F prescribed under the Central Sales Tax L....

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.... respect of the amounts which are liable to be remitted by the Consignment Agent towards the sale proceeds of the various goods sold by the Consignment Agent on behalf of the Principals and which he is bound to remit immediately on the completion of the sale.   9. The Agent shall arrange to take delivery of the above goods from the Railways/Carriers, pay octroi duty etc. If applicable, on behalf of the Principal and also arrange for safe storage of the materials and sell the products to parties at such price together with freight, octroi and other local taxes and delivery expenses sand on such other terms and conditions as advised from time to time by the Principal.   10. That, the Consignment Agent shall comply with and abi....

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....n basically supporting the order of the Commissioner (Appeals).   4.1 Ld.SDR reiterates the grounds of appeal and draws our attention to the prayer which reads as under: The impugned order in original and the order in appeal may kindly be set aside and the case may be referred to with direction to adjudicating authority for de no consideration.   4.2 He also relies on the decision Hon ble High Court of Karnataka in the case of CCE, Bangalore vs, Mahaveer Generics reported 2010 (17) STR 225 (kar)   5. Learned advocate reiterates the grounds in the cross objection and seeks upholding the order of the Commissioner (Appeals).   6.1 We have carefully considered the submissions and perused the records. The original....