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TMI Blog2011 (4) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... ana Wadhwa: Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard both sides duly represented by Shri Sonal Bajaj, ld. SDR and Shri A.R. Madhav Rao, ld. Advocate. 2. After going through the impugned order of Commissioner (Appeals), we find that he has accepted the respondent s stand in respect of one MOU dated 1.4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, the Commissioner has observed that the terms and conditions of the said MOU revealed that the assessee has been doing the job of Del Credere inasmuch as no activity of loading/unloading, storing, handling of the goods etc. is required to be undertaken by them. As such, on account of the absence of the above activities, he has held that the respondent cannot be held to be providing the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1.4.2000 and has clearly came to a finding that the appellants are only appointed as Del Credere and not as C&F agents. In fact, we find from the grounds of appeal raised by the Revenue that there is no rebuttal to the finding of fact that MOU has no terms and conditions requiring the respondents to take the activity of loading/unloading, storing or to deal with the goods in any other manner. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression of facts is not applicable on them. In view of these facts, I agree with the Appellants view that, there is nothing malafide on the Appellants, therefore, invocation of extended period of demand is not maintainable. 6. Ld. Advocate appearing for the respondent makes it clear that though a part of the demand falls within limitation period but they have not challenged the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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