2008 (6) TMI 80

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..... Tax Appeal Nos. 368-369, 371-378, 380, 382-388, 390-391, 393, 395-400, 415-416, 418-419, 426-428 & 430 of 2006 Shri B.K. Singh, Authorized Representative (DR) for the appellant. S/Shri K.C. Singh, Saurab Bassi, Advocates and Atul Gupta Co. Secretary for the Respondent. [Order per S.S. Kang, Vice President] - Common issue involved, therefore, the appeals are being taken together. Revenue filed t .....

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..... selling the goods. The respondents do not have any interest in the sale on or marketing of the goods or in the nature of goods to be weighed. The respondents do not even know whether the goods under weighment are for sale or for captive consumption. 3. The contention of revenue in the present appeal is that without weighment of goods, the goods cannot be sold in the market. For sale of goods th .....

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..... goods, produced or provided by or belonging to clients. As respondents are not concerned with the sale or marketing of the goods, therefore, can not be said to be provider incidental or auxiliary service to any activity such as promotion or marketing or sale of goods produced. In these circumstances, we find no infirmity in the impugned orders. The appeals are dismissed. (Dictated and pronounce .....

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