2007 (9) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The stay and appeal are taken up together for disposal as the issue is covered by this Bench's Final Order No. 848/2007, dated 31-7-2007 rendered in the case of CCE v. M/s. Transasia Sales Syndicate, Bangalore - 2007 (8) S.T.R. 467 (Tribunal). 2. This appeal arises from Order-in-Appeal No. 126/2006-C.E., dated 16-11-2006 by which the Commissioner (A) confirmed the Order-in-Original No. 2/D/II/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... accept the various contentions raised by them with regard to non-coverage under the said heading. 4. The learned Counsel submits that this very issue was subject matter of decision in the case of CCE v. Transasia Sales Syndicate by Final Order No. 848/2007 dated 31-7-2007 [2007 (8) S.T.R. 467 (Tribunal)]. This bench held that the 'Consignment Agent' cannot be considered as coming within the ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n in the case of Prabhat Zarda Factory. Therefore, Revenue's reliance on the above mentioned decision is not of much consequence for their case. In our view, the Mahavir Generics Order has clearly brought out the distinction between 'Clearing & Forwarding Agents' and 'Consignment Agents.' A Clearing & Forwarding Agent normally arranges the despatch of goods as per the directions of the principal b....