2012 (4) TMI 327

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... NT 1) Whether the CESTAT was justified in dismissing the appeal filed by the appellant - assessee for non-compliance of pre-deposit order, is the question of law raised in this appeal. 2) During the years 1999-2000 to 2002-2003 the assessee had received Rs. 19,31,10,857/- as commission from eighteen parties. According to the assessee, the amounts received by them were for procuring orders on beh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the adjudication order in the light of the Larger Bench decision of the Tribunal in the case of L & T Ltd v/s CCE, Chennai reported in 2006 (3) STR 321) and remanded the matter. On demand the matter was heard afresh and by adjudication order dated 29th March, 2008 the Commissioner for Central Excise confirmed the demand for Rs. 91,07,006/- and also imposed penalty on the assessee. 4) Challenging .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was only assisting their Principals by way of procuring orders and rendering assistance in the matter of storage, transportation, etc, which would not qualify C&F Agents service. He submitted that the Commissioner as also the Tribunal has failed to consider that some of the amounts received by the assessee related to the sale of advance licence and not for rendering any clearing and forwarding age .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pugned order. 8) On consideration of the rival submissions, we see no reason to entertain the present appeal. 9) In the present case, though the Tribunal had initially remanded the matter for fresh consideration in the light of the larger Bench decision of the Tribunal in the case of L&T Ltd (supra), the adjudicating authority, on consideration of facts, has held that the larger Bench decision i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... formed by the Tribunal that the adjudicating authority had reason to believe that the assessee had rendered the clearing and forwarding agent's service cannot be faulted with. In these circumstances, the decision of the Tribunal in directing the assessee to make predeposit of Rs. 30,00,000/- out of the demand of Rs. 91,07,006/- and dismissing the appeal for non compliance of the predeposit order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X