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TMI Blog2017 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Cooperative Sugar Factory. After having perused of the relevant clauses of both the agreements, we find that the finding of the Appellate Tribunal that no Intellectual Property Service has been given by the Respondent cannot be said to be perverse - By the agreements, M/s.Talareja Trade were appointed as sole selling agents of the country liquor which was to be manufactured by the Respondent - appeal dismissed - decided against appellant. - Central Excise Appeal No. 136 OF 2015 - - - Dated:- 8-8-2017 - MR. A.S. OKA AND RIYAZ I. CHAGLA, JJ. For The Appellant : Mr. Pradeep S. Jetley a/w Jitendra B. Mishra ORDER P.C. 1. Heard the learned counsel appearing for the Appellant. The Appellant has taken an exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of Intellectual Property Service. 4. The show cause notice was replied by the Respondent by contending that the agreements are only selling agency agreements . By the order which was impugned before the Appellate Tribunal, the demand towards Business Auxiliary Services was dropped but the demand in the sum of ₹ 38,39,187/under the category of Intellectual Property Services was confirmed. Being aggrieved by the said order, the Respondent preferred an Appeal before Appellate Tribunal which has been allowed by the impugned order. 5. The learned Counsel appearing for the Appellant has taken us through impugned judgment as well as two agreements executed by the Respondent. His submission is that the Tribunal has committed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns on the investment made by it on its country liquor plant. The Respondent decided to appoint M/s.Talareja Trade as sole selling agent for the sell of country liquor produced by it. In fact it is noted that M/s. Talareja Trade has become c class members of the Respondent Cooperative Sugar Factory. After having perused of the relevant clauses of both the agreements, we find that the finding of the Appellate Tribunal that no Intellectual Property Service has been given by the Respondent cannot be said to be perverse. The finding is rendered after due consideration of all the relevant clauses of both the agreements. By the agreements, M/s.Talareja Trade were appointed as sole selling agents of the country liquor which was to be manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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