COMMISSIONER OF CENTRAL EXCISE Vs. D.R. POLYMERS

JUDGEMENT

(1.) BEING aggrieved with the order of Commissioner vide which he has dropped the Show Cause Notice issued to the respondent, Revenue has filed the present appeal.

(2.) It is noted that Show Cause Notice dated 10 -8 -2004, was issued to the respondent raising alleging that during the said period, they have provided services of C & F agent to M/s. GSFC Ltd. and M/s. Bayer ABC Ltd. After hearing both the sides duly represented by Shri. N. Pathak learned A.R. for revenue and Ms. Swati Gupta, Ld. CA and, after going through the impugned order, we find that Commissioner has gone through the agreements entered into by the respondent and their principals and has held as follows:

(3.) THE issue required to be decided in the present appeal of the Revenue is as to whether the respondent can be held to be clearing and forwarding agent of their principal. We find that scope of the said services was clarified by the Board as contained in Trade Notice No. 87/97 (10/Service Tax/97, dated 14 -7 -1997 issue by Madurai -2 Commissionerate. It stands observed as under in paragraph 2 do the said Circular: