2013 (5) TMI 593

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....ri V.P. Batra and Shri Pramod Kumar, ARs JUDGEMENT Per Archana Wadhwa: After hearing both sides, we find that demand of duty of Rs.95,672/- stand confirmed against the appellant by the impugned order of Commissioner (Appeals) vide which he has allowed the Revenues appeal by setting aside the order of the original adjudicating authority vide which he had vacated the show cause notice. ....

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....l adjudicating authority on the ground that by temporarily storing the vehicles cleared by M/s. Maruti Udyog Ltd for DGS&D, they are not providing the services of clearing and forwarding agent.The vehicles supplied under the DGS&D rate contract are directly sold by M/s. Maruti Udyog Ltd. from their working factory gate under their own invoice and freight transit insurance policy are paid by the bu....

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.... impugned order of the original adjudicating authority. Hence, the present appeal. 5. We have gone through the impugned order of Commissioner (Appeals). There is no dispute about the activities of the appellant. He is not raising any invoice on account of M/s. Maruti Udyog Ltd and is acting only as a temporary transit point for the vehicles directly sold to M/s. Maruti Udyog Ltd to DGS&D under ....