2014 (5) TMI 419

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....a, Advocate, for the Appellant. Shri K.P. Singh, DR, for the Respondent. ORDER The appellants are engaged in the manufacture of MS ingots. In addition, they are also engaged in trading activities carried out on behalf of their client on commission basis. Revenue by entertaining a view that the commission earned by the appellant from their clients is covered under the activity of C & F are....

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....02 (50) R.L.T. 326 (CESTAT - Kol.) = 2006 (2) S.T.R. 584 (Tribunal) = 2002 (145) E.L.T. 222 (Tribunal)] was not correct inasmuch as the said decision stands overruled by the Larger Bench decision of the Tribunal in the case of L & T v. CCE, Chennai [2006 (3) S.T.R. 321 (Tri. - LB)]. The appellate authority however, by observing that the adjudicating authority has not followed the judgment of the L....

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....to show that the said activities are covered under the said category. In any case, we find that the show cause notice very clearly mentions that the appellant is engaged in trading activities on behalf of their client and are charging commission from their clients. The notice proposes to hold the said activity of trading as falling under C & F category. We find that definition of C & F agent as....

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.... commission basis, by itself would not get covered under the clearing and forwarding agent services. There is no allegation in the show cause notice to the effect that the appellant was undertaking such activity on behalf of their client. 4. We find that the scope of Clearing and Forwarding agent service was the subject matter of Tribunal's Larger Bench decision in the case of Larsen and T....