TaxTMI 
TaxTMI 
2009 (5) TMI 83
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against OIA No. 253/05, dated 27-10-2005. The relevant facts that arise for consideration are that the appellant had registered himself as clearing and forwarding agent. The appellants during the period from 1-1-03 to 31-3-04 paid the service tax amount of Rs. 1,46,6....
X X X X Extracts X X X X
X X X X Extracts X X X X
....activity of the appellants is not that of Clearing and Forwarding Agent. It is his submission that they get agricultural products like rice etc., and dispatch the same to various people. It is his submission that the goods are in the godowns of the appellant for sale to ultimate customer and such sale of agricultural products is made throughout the year as per market conditions and requirement of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the question of unjust enrichment will also arise in this case. 5. Learned counsel in rejoinder submits that the Adjudicating Authority has clearly held that in this case, the appellants had not passed on the burden of tax to others. Hence the question of unjust enrichment will not arise. 6. We have carefully considered the submissions made at length by both sides and perused the records. The en....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ryana in the case of CCE v. Kulcip Medicines (P) Ltd., (supra). In that case revenue had approached the Hon'ble High Court by filing an appeal under Section 35G of CE Act, 1944. Their Lordships formulated the following question of law on the appeal filed by the Revenue - "Whether a person (agent) who has entered into an agreement with principal (owner) for handling and distribution of the product....