9911796707
TMI Blog2017 (3) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... gh, AR for the Revenue ORDER The present appeal is filed against the order-in-appeal No. IND/226/2010 dated 18.08.2010 passed by the Commissioner (Appeals), Customs & Central Excise, Indore. 2. The brief facts of the case are that the appellant is engaged in the sale of the cement purchased from M/s Maihar Cement Limited. The appellant has claimed that they were working under the cover of purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also stated that assessee- appellant was engaged in handling of his own purchased cement and handling of cement of other sales promoters of Gwalior region for the principal . But facts remains that the said letter was obtained after issuing the show cause notice which is dated 08.04.2009. Ld. Counsel further submits that the business activity was being assessed by the Commercial Tax Authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arguments and by considering the totality of facts and circumstances of the case, it appears that the principal M/s Maihar Cement Limited has undertaken the responsibility for the theft, godown rent, damage/ demurrage, safe transport etc. When it is so, then it proves that the ownership of the goods lie with the principal. Whatever distribution is made by the appellant for that the collective res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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