2014 (6) TMI 273

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..... ts were acting as C & F Agent for the principal. 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 uncond .....

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..... ng undertaken by them. The above plea stands accepted by the Original Adjudicating Authority, who dropped the demand. 2. The said order was reviewed by the Commissioner and a show cause notice was issued. The Commissioner vide his order-in-revision confirmed the demand on the ground that the appellant has not submitted any proof in support of their contention of purchasing/selling cement in ret .....

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