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2014 (1) TMI 1250 - CESTAT MUMBAISelling Agency Agreements - Clearing and Forwarding Agent - Adjudicating authority dropped the proceedings - Held that:- Applicant had not undertaken the activity warehousing the goods or receiving the goods from the factory or premises of M/s. Raymond Ltd. In these circumstances, we find no infirmity in the impugned order whereby the adjudicating authority held that respondents are not undertaking any activity which falls under the name and scope of C&F service - Decided against Revenue.
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