2019 (3) TMI 1393

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..... r, Member (Technical) For the Appellant Ms. Krithika, Adv. For the Respondent Shri S. Govindarajan, AC (AR) ORDER Per Bench: Brief facts are that the appellants are providing Storage and Warehousing Services and are selling the products on behalf of starch and sago manufacturers by issue of tenders. The department entertained the view that the activity would fall under the category of Auction .....

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..... same time and where the system is transparent enough for each bidder to be aware of the bids put forth by others. Per contra, the tendering process does not allow all prospective bidders to know of the bids made by others. In sale by auction, a bidder can make any number of bids by upping the ante vis-vis., a rival bid. Auction signifies generally an increasing, an enhancement, and hence is applie .....

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..... ly why the legislature has specifically brought all such activities under a separate Auction of Property Service w.e.f. 01.05.2006. Thus, while both sale by tender and sale by auction may have a common intendment of selling the goods, the modalities and the processes involved in each are very different. Viewed in this light, we are unable to appreciate how the lower appellate authority in para-5. .....

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