2009 (1) TMI 85

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....Mr. Prashant Shukla, Advocate for the Appellants. Mr. S.K. Panda, Jt. CDR for the Respondent. [Order per : P. K. Das, Member (Judicial) (for the Bench)] - The relevant facts of the case, in brief, are that the appellant is engaged in the manufacture of cane sugar and molasses classified under Chapter 17 of the Central Excise Tariff Act, 1985. It has been alleged in the show cause notice date....

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....nnot be clearing and forwarding service. He submits that adjudicating authority observed that prior to 1.6.03, the services rendered by the appellant would come under the category of C&F agent and subsequently they would have come under more specific category under Business Auxiliary service. He further submits that Commissioner (Appeals) passed the order on different footings without examining th....

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....peals). He submits that adjudicating authority passed the order on the basis of agreement. He also submits that the Commissioner (Appeals) have examined the agreement widely and confirmed the demand of tax. He relied upon the decision of the Tribunal in the Naresh Kumar & Co. Pvt. Ltd. vs. CST, Kolkata [2008 (11) STR 578 (Tri-Kol)]. 4. After hearing both the sides and on perusal of the records,....