9911796707
TMI Blog2012 (4) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ery of the goods - the decision of the Tribunal in directing the assessee to make predeposit of ₹ 30,00,000/- out of the demand of ₹ 91,07,006/- and dismissing the appeal for non compliance of the predeposit order cannot be faulted – against assessee. - Central Excise Appeal No. 66 of 2011 - - - Dated:- 15-3-2012 - J P Devadhar and A R Joshi, JJ For Appellant: Mr Ashok Singh For Respondent : Mr Pradeep S Jetly with Mr J B Mishra JUDGEMENT 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to make pre-deposit of Rs. 30,00,000/- for entertaining the appeal. The assessee thereafter filed Modification Application. By an order dated 12th August, 2009 the said application was rejected by the Tribunal and the appeal was dismissed on the ground that the pre-deposit order has not been complied with. 5) Challenging the aforesaid order, the present appeal is filed by the Assessee. 6) Mr Singh, learned counsel appearing on behalf of the appellant submitted that the services rendered by the assessee were not Clearing and Forwarding Agent s service (hereinafter referred to as C F Agents ). He submitted that the assessee was only assisting their Principals by way of procuring orders and rendering assistance in the matter of storage, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of L T Ltd (Supra) is distinguishable on facts, as in the present case, the assessee has not merely procured orders, but in fact handled the goods as per the terms of the contract entered into with various parties. 10) In fact, the Adjudicating Authority has considered most of the contracts entered into by the Assesse with various parties and has arrived at a conclusion that the transactions entered into by the assessee with those parties do not appear to be simply placing orders and earning commission, but it is much more than that. The Adjudicating Authority has also held that the credit notes clearly disclose that the Assessee has directly dealt with the goods in lifting them, providing of the vehicles and delivery of the goods. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
