9911796707
TMI Blog1999 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... Asthana, Member (T)]. This is an appeal against Order-in-Original No. 9/91, dated 31-12-1991 passed by Additional Collector of Central Excise wherein a duty amount of Rs. 15,648.86 has been confirmed and penalty of Rs. 5,000/- imposed on the appellant. 2. Briefly, the issue involved is whether certain firms/companies who have been appointed as selling agents by the appellants can also be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. to function as selling agent in some cases and to function as wholesale dealers in other transactions. In support of his contention he cites the case law of Snow White Industrial Corporation v. C.C.E. as reported in 1989 (41) E.L.T. 360 (S.C.) as well as the case law of Seshasayee Paper and Boards Ltd. v. C.C.E. as reported in 1990 (47) E.L.T. 202 (S.C.) Learned Consultant submits that the tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as selling agents and therefore the ld. Additional Collector rightly relied on the case of Coromandel Fertilisers v. Union of India in Civil Appeal Nos. 1373 to 1376 of 1976 decided on 17th August 1994. [1984 (17) E.L.T. 607 (S.C.)] decided on 17th August, 1984. She also cites the decision in the case of Patel Detergents reported in 1996 (87) E.L.T. 546 (Tribunal) and of Patel Aluminium Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rporation v. C.C.E. (supra) wherein it has been held that whether there was an agreement for sale or an agreement of agency, the issue must depend upon facts and circumstances on each case. The Hon ble Apex Court has further held that when a person is acting as selling agent, the essence of this agency function to sell is the delivery of the goods to the ultimate buyer not as his own property but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e further. This, we feel, is not a legally correct view. In view of the case law noted above, the ld. original authority should have considered and appreciated the nature of these transactions i.e. whether they were on an agency basis or whether on out-right purchase. We, therefore, find that the order-in-original impugned is liable to be set aside and the matter remanded for de novo consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
