2019 (3) TMI 187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate for the appellant Shri Arun Kumar, Jt. Commissioner/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 09/2011 (T) ST, dated 10.03.2011. The relevant facts that arise for consideration are appellants are engaged in manufacture of various items falling under various chapters of Central Excise Tariff, 1985; during the audit c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase back to the adjudicating authority to reconsider the issue afresh. In the remand proceedings, the adjudicating authority confirmed the demands raised alongwith interest and imposed penalties; an appeal against such an order was also rejected by the first appellate authority by the impugned order. Hence this appeal. 3. Ld. Counsel submits that they are the manufacturers of excisable goods wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....through shipping agents are to export of their own goods. It is his further submission that they could not substantiate the submission with any evidence as the shipping agents do not give any documents for the discount in the form of incentive, but are now producing a certificate issued by the Chartered Accountant which indicates that the amounts received and recorded as brokerage are arising out ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., shipping agents do extend a discount to the exporter for the business generated by such shipping agents. The appellants have recorded the receipt of this amount as brokerage in their books of accounts. 6. In our considered view, the orders of the lower authorities considering the amount received by the appellant as liable for tax on the category of 'Clearing & Forwarding Agent Services' is in....