2017 (2) TMI 1354

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..... er Singh, Advocates for the appellant -assessee Shri Sanjay Jain, AR for the Revenue. JUDGEMENT Per: Justice (Dr.) Satish Chandra: The present appeals are filed against order- in- appeal No. IND/250-251/2010 dated 31.08.2010 and IND/CEX/000/APP/265/12 dated 23.08.2012 passed by the Commissioner (Appeals), Customs & Central Excise, Indore. 2. The period of dispute is from October 2003 to March .....

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..... eals are filed by the appellant. 4. With this background, we heard Sh. J. K. Mittal, ld. Advocate for the appellant-assessee and Sh. Sanjay Jain, ld. AR for the Revenue. 5. After hearing both sides and on perusal of record, it appears that identical issue has come up in the case of CCE&C vs. Trade Tek Corporation - 2013 (29) STR 23 (Guj.) where it was observed that the consignment agent cannot b .....

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