SUPER POLY FABRIKS LTD. Vs. CCE

JUDGEMENT

(1.) THE appellant is registered with the Central Excise Department as a 'Clearing and Forwarding Agent', rendering services of consignment stockist on behalf of M/s Gas Authority of India Ltd. (hereinafter referred to as 'GAIL'). During the period 1.9.1999 to 31.7.2002, it neither paid Service Tax nor filed the half yearly ST -3 Return, though it had received Rs. 41,12,423/ - as commission for the services rendered to GAIL. A show cause notice dated 20.10.2002 was, therefore, issued by the Department relying upon the relevant agreement, particularly paras 20.1 and 20.3 thereof, indicating that GAIL had appointed the appellant as its consignment stockist with following terms and conditions:

(2.) AGGRIEVED by the said order of Commissioner (Appeals), the appellant has come to this forum.

(3.) IN the appeal memo before us it is stated that, the appellant did not render service of a 'Clearing and Forwarding Agent' and that the Commissioner (Appeals) failed to understand that they did not undertake any activity in connection with either clearing or forwarding operations. It was further stated that, as the appellant cannot be faulted with any deliberate defiance of law, no penalty can be imposed.