2013 (12) TMI 377

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..... ct without undertaking the other activities associated with C & F Agent - “and” has to be read as “or” and as such, even if one of the functions of the C & F agent is performed, the same gets covered by the definition of C & F Agent - Therefoe, appellant is entitled to unconditional stay - Following decision of Medpro Pharma Pvt. Ltd. v. CCE [2006 (6) TMI 2 - CESTAT, NEW DELHI], Kulcip Medicines ( .....

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..... ts included in the definition of C F Agent . We find that the Commissioner (Appeals) has not accepted the appellant s plea that they are simply consignment agent and are not performing the other functions of C F, by relying upon the Hon ble Karnataka High Court s judgment in the case of CCE, Bangalore-I v. Mahaveer Generics reported in 2010 (17) S.T.R. 225 (Kar.). He further observed that the .....

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..... 2006 (3) S.T.R. 355 (Tri.-LB) laying down that and has to be read as or and as such, even if one of the functions of the C F agent is performed, the same gets covered by the definition of C F Agent. We find that the subsequent Larger Bench s decision in the case of Medpro Pharma Pvt. Ltd. (supra) was taken note of by the Hon ble Punjab Haryana High Court in the case of Kulcip Medicines .....

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