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TMI Blog2014 (4) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... A ORDER Per. Rakesh Kumar :- The respondent are a sub-agent of M/s Sita World Travels (a division of M/s Kuoni Travel (I) Pvt. Ltd.), and M/s Reliance Money, who, in turn, are agents of Western Union (WU). Their job was to make payment in Indian rupees through cheques to the persons carrying money transfer code number allotted by the W.U. The amount paid was subsequently reimbursed to them alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey is paid by the agent of W.U. in India, the agent gets the reimbursement of the money delivered alongwith commission in convertible foreign exchange from the WU. When the money delivery service is performed by the sub-agent of the agent, the sub-agents get the reimbursement of the money delivered and also his commission from his agent in Indian currency, who, in turn, gets the same reimbursed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss Objection application. 2. None appeared for the respondent. Since a notice of hearing has been issued to the respondent well in time and has been received as undelivered with the remark of the postal authorities as 'left' and new address has not been intimated by the respondent, in accordance with the provisions of Rule 21 of CESTAT Procedure Rules, the matter in respect of the respondent is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent by the majority order of the Tribunal in the case of Paul Merchant Ltd. vs. CCE, Chandigarh reported in 2013 (29) S.T.R. 257 (Tri. - Del.). In view of this, we do not find any merit in the appeal filed by the Revenue. The Revenue's appeal is, therefore, dismissed. The Cross Objection also stands disposed of.
(Operative part of the order pronounced in the open court.) X X X X Extracts X X X X X X X X Extracts X X X X
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