2011 (2) TMI 500

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..... Jindal, Judicial Member. - This appeal is filed by the Revenue against impugned order wherein the lower appellate authority has set aside the adjudication order confirming the demand against the respondents. The facts of this case are that the respondents are procuring purchase orders from the prospective buyers for Reliance Industries Ltd. On such procurement of orders Reliance Industries Ltd., .....

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..... ispatched by Reliance Industries Ltd. Hence they are covered under the category of Clearing & Forwarding Agency during the impugned period. 3. On the other hand learned Advocate for the respondents submitted that the respondents are not covered under the services of Clearing & Forwarding Agent as they themselves are procuring orders from the prospective buyers for their principals (M/s. Reliance .....

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..... thereafter deliver the goods at the instructions of their principals. Admittedly, in this case it is not the situation as the respondents are procuring orders i.e., selling the goods of their principals which is not the duty of Clearing & Forwarding Agent. Moreover, the respondents are guaranteeing payment of goods sold by them on behalf of their principals which is also not the duty of Clearing .....

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