2023 (9) TMI 920

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....a, Authorised Representative for the Respondent. ORDER The Department has issued Show Cause Notice to the Appellant on the ground that as the Clearing & Forwarding Agent (C & F Agent) of My Home Industries Ltd., the Appellants were getting the following charges with their principals: Loading Charges Rs. 30/- Unloading Charges Rs. 30/- Service Commission Rs. 10/- ....

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....arned AR submits that the Adjudicating Authority at para 26 of the Order-in-Original has clearly recorded the fact that the Appellant has not brought in any evidence indicating that the amounts received from My Home Industries Ltd., were on account of reimbursement only. Therefore, he justifies the demand confirmed since entire amount was received as consideration by the Appellant. Accordingly, he....