1995 (11) TMI 258

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..... ondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against order-in-appeal passed by the Collector (Appeals), Madras. 2. We have heard Shri Vijay Singh, ld. JDR on behalf of the Revenue. The point to be considered in this case is whether removal of excisable goods to consignment agents for sale could be treated as sale to such consignment agent .....

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..... s from the appellants. Therefore, the transactions are not transactions of sale by appellants to their consignment agents but are only removals for sale by appellants at a place other than the place of removal, where such sales were effected by their consignment agents on their behalf. We find that it is an admitted fact that the goods are also sold at the factory gate to independent buyers and th .....

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..... f stock transfer to consignment agents of an assessee. It was contended by the Departmental Representative that in the facts and circumstances, the Collector (Appeals) ought to have treated the consignment agents as a separate class of buyers. We are not convinced with the arguments advanced by the Departmental Representative on this issue and on going through the facts and in view of the clear ad .....

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