2017 (3) TMI 1153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate the appellant Sh. J. P. Singh, AR for the Revenue ORDER The present appeal is filed against the order-in-appeal No. IND/226/2010 dated 18.08.2010 passed by the Commissioner (Appeals), Customs & Central Excise, Indore. 2. The brief facts of the case are that the appellant is engaged in the sale of the cement purchased from M/s Maihar Cement Limited. The appellant has claimed that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "Handling job" being a sales promoter. It was also stated that assessee- appellant was engaged in handling of his own purchased cement and handling of cement of other sales promoters of Gwalior region for the principal . But facts remains that the said letter was obtained after issuing the show cause notice which is dated 08.04.2009. Ld. Counsel further submits that the business activity was bein....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. 5. After hearing rival submission, written arguments and by considering the totality of facts and circumstances of the case, it appears that the principal M/s Maihar Cement Limited has undertaken the responsibility for the theft, godown rent, damage/ demurrage, safe transport etc. When it is so, then it proves that the ownership of the goods lie with the principal. Whatever distribution is m....