9911796707
TMI Blog2016 (10) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... amle, AC (AR) for the respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Original No. 23/RKS/ST/P-I/2012 dated 17.08.2012. 2. Heard both sides and perused the records. 3. On perusal of the records we find that the demand is confirmed against the appellant on two grounds:- (a) for the amount received as commission for procuring orders for marketing the products in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant as commission for the procurement of orders on behalf of the German company, we find that it is undisputed that the said commission is received by the appellant for the procurement of orders and the German co. which directly supplies the finished product manufactured, to the person who has placed the order. The lower authorities has confirmed the demands based upon Rule 3(2) of the Export o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability on the appellant for receiving commission for procurement of orders is unsustainable. The appeal filed by the appellant on this point is allowed. 8. The Cross objection filed by Commissioner of Central Excise, Pune-I is converted as an appeal and disposed off. 9. In sum, the appeal is partly allowed and partly rejected as indicated hereinabove. ( Operative part pronounced in Court ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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