2014 (12) TMI 1037

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...., Member (T) Shri Amresh Jain, DR, for the Appellant. None, for the Respondent. ORDER This appeal is filed by Revenue against the Order-in-Appeal No. 421/CE/CHD/2008, dated 12-8-2008 passed by the Commissioner (Appeals), Central Excise, Chandigarh. 2. Brief facts of the case are that M/s. Ashu Forex Pvt. Ltd. (hereinafter referred to as respondents) are working as sub-agent of ....

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....t along with interest and also imposing penalty equal to the tax both under Sections 76, 77 of the Act and also imposing of Rs. 1000/- under Section 77 of the Act. This order was challenged by the respondents before the Commissioner (Appeals) Customs, Central Excise, Chandigarh who vide the impugned order set aside the Order-in-Original and allowed the party's appeal. Revenue has challenged the im....

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....y the respondent and the order passed by the Commissioner (Appeals) is therefore needs to be set aside. 4. None appeared for the respondent despite notice. 5. We find that the respondents are working sub-agent of M/s. AFL Ltd., Mumbai who in turn work as a principal representative of M/s. Western Union. The main function of the respondents is delivery of money to the ultimate benef....