TaxTMI 
TaxTMI 
2009 (5) TMI 83
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....K.S. Ravi Shankar, Advocate, for the 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 pa....
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....lf of the appellants would submit that the 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 a....
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....Forwarding services. She also submitted that 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 len....
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....proved by the Hon'ble High Court of Punjab and Haryana 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 (....