2007 (9) TMI 217

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....y and appeal are taken up together for disposal as the issue is covered by this Bench's rendered in the case of CCE v. Transasia Sales Syndicate [Final Order No. 848/2007, dated 31-7-2007]. 2. This appeal arises from Order-in-Appeal No. 126/2006-CE, dated 16-11-2006 by which the Commissioner (Appeals) confirmed the Order-in-Original No. 2/D/II/2006, dated 18-1-2006 passed by the Assistant Commiss....

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.... with regard to non-coverage under the said heading. 4. The learned counsel submits that this very issue was subject-matter of decision in the case of Transasia Sales Syndicate (supra). This Bench held that the 'Consignment Agent' cannot be considered as coming within the category of 'C&F Agent'. The copy of the final order is produced. 5. The learned JDR reiterated the department's view. 6. On....

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....s clearly brought out the distinction between 'Clearing & Forwarding Agents' and 'Consignment Agents'. A Clearing & Forwarding Agent normally arranges the despatch of goods as per the directions of the principal by engaging transport on his own or through the authorized transporters of the principal. In other words, he does not have the right to sell the goods. This is the subtle distinction betwe....