TMI Blog2013 (5) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied under the DGS&D rate contract are directly sold by M/s. Maruti Udyog Ltd. from their working factory gate under their own invoice and freight transit insurance policy are paid by the buyers to M/s. Maruti Udyog Ltd arranging the delivery of the vehicles from the direction of their various dealers located nearest consignee location. Held that:- Relying on the decision of the Hon’ble Punja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal by setting aside the order of the original adjudicating authority vide which he had vacated the show cause notice. 2. After hearing both sides, we find that the appellant is a authorized service station of Maruti Udyog Ltd. M/s. Maruti Udyog Ltd. entered into a contract with DGS D for supply of vehicles to the said organization. The vehicles are cleared by M/s. Maruti Udyog Ltd. under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uti Udyog Ltd. from their working factory gate under their own invoice and freight transit insurance policy are paid by the buyers to M/s. Maruti Udyog Ltd arranging the delivery of the vehicles from the direction of their various dealers located nearest consignee location. The mark up amount given to the dealer is for providing three free services as per directions and conditions of the rate cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd and is acting only as a temporary transit point for the vehicles directly sold to M/s. Maruti Udyog Ltd to DGS D under the cover of their invoice. The dealer is only acting as a delivery point for M/s. DGS D to take up the vehicles sold by M/s. Maruti Udyog Ltd and is not being paid any commission on that count. As such, we are of the view that appellant cannot be held to be clearing and forw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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