2014 (10) TMI 247

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....EMENT PER: R.K. Singh; The appellants have filed this appeal against Order-in-Appeal No. 355(HKS)/ST/JPR-II/2007 dated 08/06/2007 in terms of which the Order-in-Original No. 01/SK/JP-II/2006/J.C. dated 24/02/2006 was up held. The said Order-in-Original confirmed the demand of Rs. 4,58,128/- along with interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994, invoking the ....

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...., being a proprietary concern they were not covered under the scope of commercial concern. 3. It is seen that the scope of the activity covered under the agreement entered into by the appellants with the ICICI HFL clearly stated that they were appointed for 'marketing of and sourcing customers, for ICICI HFL's products'. This does not leave any scope for any ambiguity/confusion as regards its c....