2007 (1) TMI 48

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..... g and forwarding agent during the period 2000-2001 & 2002-2003. 2. After hearing both sides and going through the impugned order, we find that the appellant was engaged in procuring the orders from the various Government and Semi-Government department for his principal manufacturer M/s. Celtak Batteries Pvt. Ltd., for which he was receiving a commission of 2%. He was not dealing with the goods. H .....

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