2012 (4) TMI 327

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.... S Jetly with Mr J B Mishra JUDGEMENT 1) Whether the CESTAT was justified in dismissing the appeal filed by the appellant - assessee for non-compliance of pre-deposit order, is the question of law raised in this appeal. 2) During the years 1999-2000 to 2002-2003 the assessee had received Rs. 19,31,10,857/- as commission from eighteen parties. According to the assessee, the amounts receive....

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.... order dated 18th April, 2007 had set aside the adjudication order in the light of the Larger Bench decision of the Tribunal in the case of L & T Ltd v/s CCE, Chennai reported in 2006 (3) STR 321) and remanded the matter. On demand the matter was heard afresh and by adjudication order dated 29th March, 2008 the Commissioner for Central Excise confirmed the demand for Rs. 91,07,006/- and also impos....

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.... as "C&F Agents"). He submitted that the assessee was only assisting their Principals by way of procuring orders and rendering assistance in the matter of storage, transportation, etc, which would not qualify C&F Agents service. He submitted that the Commissioner as also the Tribunal has failed to consider that some of the amounts received by the assessee related to the sale of advance licence and....

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....the order on the basis of reasons recorded in the impugned order. 8) On consideration of the rival submissions, we see no reason to entertain the present appeal. 9) In the present case, though the Tribunal had initially remanded the matter for fresh consideration in the light of the larger Bench decision of the Tribunal in the case of L&T Ltd (supra), the adjudicating authority, on considera....