2016 (8) TMI 497

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....n Kumar Singh, Supdt (AR), for Respondent ORDER Present appeal is against  Order-in-Appeal  No. 193/CE/APPL/NOIDA/09 dated 29/07/2009 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellants are selling agents for M/s Reliance Industries Ltd. and M/s IPCL. They receive commission. They are paying service Tax on the amo....

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....re-quantification of demand. He also modified the penalty imposed by reducing it to be equaled to requantified demand. Against the said Order-in-Appeal the appellant is before us. 3. Heard the learned counsel who has stated that the appellant is "Del-Credere" agent as per the agreement. The appellant is responsible for both sale of the goods and recovery of the payment. For sale of the goods appe....