COMMISSIONER OF CENTRAL EXCISE Vs. CHOPRA BROTHERS

JUDGEMENT

(1.) REVENUE has filed this Appeal against Order -in -Appeal No. 251/03 dated 30 -6 -2003 by which the Commissioner (Appeals) has held that M/s. Chopra Brothers, respondents are not providing the services as Clearing And Forwarding Agent.

(2.) WHEN the matter was called, no one was present on behalf of the respondents nor there was any request for adjournment inspite of notice of hearing having been issued to them. I, therefore, heard Shri S. Bhatnagar, learned Departmental Representative and perused the records. The respondents received Tea from Tea Company/wholesale dealers and sell the same as per rate fixed by Tea Company/wholesale dealers kept proper accounts of such sale and charged commission for sale. The Assistant Commissioner, under Order -in -Original No. 156/ST/2001 dated 11 -1 -2002, has held that the respondents are working as Clearing and Forwarding Agent as they have been appointed by the Tea Company and the letter of agreement also contains terms and conditions for receiving, storing and selling of Tea. Commissioner (Appeals), however, under the impugned Order has set aside the Order -in -original holding that the respondents only acts on behalf of the Tea Company and get commission and, therefore, they are not clearing and forwarding agent.