2017 (1) TMI 378

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....-marketing termed as Right Concept Marketing (RCM) of various types of goods such as garments, washing powder, tea, spices, misc. grocery items, etc. They are engaged in the marketing of these goods on behalf of M/s. Fashion Suitings Pvt. Ltd., Bhilwara ("FSL" in short). The agreement entered into by the appellant with FSL was for the purpose of selling the company's products as per RCM Business Marketing Plan. The activities are summarized as under:- "6. "RCM Business Marketing Plan" is a Multilevel Marketing Scheme and in this scheme the first distributor 'A' approaches FSL and purchases their products of certain minimum value. 'A' recommends FSL products to another distributor 'B' and 'B' recommends to subsequent introduces to the sch....

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....-51855/2015- CU(DB) dated 09/06/2015, which has since been followed by the Tribunal in many other decisions. He, however, submitted that in the cited decisions, the demand upheld is restricted to that falling under the normal time limit. Accordingly, he prayed that the demand outside the normal period of limitation may be set aside. 5. Learned DR agreed that the decision of the Tribunal referred to by the learned Advocate covers the issue in question. However, he submitted that one of the decisions cited before the Bench in that case was that pertaining to the Surendra Singh Rathore - 2014 (34) STR 147 (Tribunal-Delhi), which also has dealt with the same issue. His submission is that in the latter decision, the Tribunal has upheld the de....