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TMI Blog2018 (6) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... st of all as a C & F Agent of the principal - the appellant cannot be said to have acted as C & F Agent of M/s Oswal, as appearing from the agreements on record - demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal No. ST/638/2011-DB - Final Order No. 52223/2018 - Dated:- 12-6-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Ms. Rachna Gupta, Member (Judicial) Shri Abhishek Jajoo, Advocate for the appellant Shri Sanjay Jain, AR for the respondent ORDER Per : V. Padmanabhan 1. The present appeal challenges the Order-in-Original No. 01/2011 dated 19/01/2011. The appellant had been appointed as Handling and Transporting Agent by M/s Oswal Chemical and Fertilizers Ltd., Shah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which the activities expected to be undertaken by C F Agent have been outlined. Hence, he prayed that the impugned order may be set aside. 4. The Ld. DR justified the impugned order. He brought to our notice that the Adjudicating Authority has carefully considered the Rake Handling Agency Agreement as well as Material Handling Agreement both of which have been executed by the appellant with M/s Oswal Chemical and Fertilizers. He further relied on the findings of the Adjudicating Authority and explained that the appellant was arranging for transportation of material from the storage places i.e. godown and also loading of material from the godown to such which transported the material to the place of the customers of the M/s Oswal Chem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing invoices on behalf the principal. 8. The most significant aspect of the activities expected to be performed by the C F Agent is the receipt of the goods dispatched by the principal from their factory, warehousing the same and arranging to dispatch the goods as per the directions of the principal, along with invoicing the same to the ultimate customers. It is seen that C F Agent is expected to undertake all these activities as an agent of the principal. 9. After perusal of both the agreements entered by the appellant with M/s Oswal and the activities expected to be carried out by them, we note that the appellant has not acted as an agent of M/s Oswal. Though they have been entrusted with the responsibility of receiving the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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