COMMISSIONER OF C. EX., BANGALORE Vs. SIDDHARATH POLYMERS

JUDGEMENT

(1.) ALL these revenue appeals against the assessee are on common issue and hence, they are taken up together for disposal as per law. Revenue is aggrieved with following Orders -in -Appeals: (i) OIA No. 211/2005 -CE dated 26 -12 -2005; (ii) OIA No. 20/2006 (ST) dated 28 -2 -2006; (iii) OIA No. 46/2006 -CE dated 31 -3 -2006 passed by the Commissioner of Central Excise (Appeals), Bangalore.

(2.) THE Commissioner (A) in the respective orders has clearly held that assessees were carrying on the activity of Consignment Agent which does not fall within the category of Clearing and Forwarding Agent. The Commissioner (A) in the impugned orders has followed Tribunal ruling rendered in the case of M/s. Mahavir Generics v. CCE, Bangalore - 2006 (3) S.T.R. 276 (Tribunal) = 2004 (170) E.L.T. 78. Revenue in their grounds of appeal has contended that they have not accepted the tribunal ruling and rely on several grounds for taking a different view.

(3.) THE learned JDR reiterates the grounds of appeal while the learned Counsel submits that the issue is covered by Larger Bench judgment rendered in the case of Larsen and Toubro Ltd. v. CCE - 2006 (3) S.T.R. 321 (Tri. -Bang.) and also files a list of several judgments. The same are noted herein below.