Search Results Page

Search Results

1 - 10 of 10 (0.78 seconds)

Prabhat Zarda Factory (India) Ltd. And ... vs Commissioner Of Central Excise, Patna on 12 September, 2001

5. Mr. P.K. Sahu, learned counsel appearing on behalf of the appellant, drawing our attention to the impugned order, would submit that from a bare perusal thereof, it would be evident that the appellant merely accepts offer on behalf of its principal and its activities being not extended to the job of a clearing and forwarding agent, the impugned order cannot be sustained. It was urged that the authorities under the Act in determining the liabilities of the appellant had proceeded only on the premise that a processing agent would be a clearing and forwarding agent as was held in the case of Prabhat Zarda Factor (Pvt.) Ltd. v. CCE, Patna [2002 (145) ELT 222] which having subsequently been overruled by the larger Bench of the Tribunal, the impugned judgment cannot be sustained.
Customs, Excise and Gold Tribunal - Calcutta Cites 3 - Cited by 42 - Full Document
1