2013 (12) TMI 378

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..... ce tax of Rs. 33,883/- stands confirmed against the appellant on the ground that they have provided C & F Agent services to M/s. Maihar Cement Unit. It is seen that the appellant took a categorical stand before the Original Adjudicating Authority that they have simply providing cement from the company as a trader under the company's sales invoices and sold cement to petty customers from their shop .....

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..... pal. On the other hand, we find that the appellants were buying and selling the goods on the basis of the invoices issued by the principal and the sales invoices/cash memos issued by them. As such, at this prima facie stage, we are of the view that the appellant has been able to make out a good case in their favour so as to allow the stay petition unconditionally. (Order dictated & pronounced in .....

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