2014 (11) TMI 751

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..... canvassing the orders and pursuing the delivery of the goods, the sales representatives were paid a commission. This activity of the sales representative, by no stretch of imagination, can be called clearing and forwarding service and, therefore, we do not find any infirmity in the order passed by the lower appellate authority - Decided against Revenue. - Appeal No:ST/107/2004 - Final Order No. A .....

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..... as set aside the confirmation of demand passed by the lower adjudicating authority vide order dated 31/05/2004. Aggrieved of the same the Revenue is before us. 3. In their appeal memorandum, Revenue has urged that the activities undertaken by the sales representative would amount to C F Agency Services' in view of the decision of the Tribunal in the case of Prabhat Zarda 2002 (145) ELT 222 .....

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..... 4. None appeared on behalf of the respondent. 5. We have perused the records. We notice that in the present case the sales representative appointed by the respondent were only canvassing orders and they were not received or clearing and forwarding the goods manufactured by the appellant. For canvassing the orders and pursuing the delivery of the goods, the sales representatives were paid a c .....

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