2008 (10) TMI 127

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..... Order per : P.G. Chacko, Judicial Member]. - This appeal is by the revenue. There is no representation for the respondents despite notice, nor any request for adjournment. We have examined the records and heard the ld. SDR. 2. The short question to be considered is whether the activity undertaken by the respondent during the material period constituted rendering of 'Clearing and Forwarding Agents .....

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..... s and remaining 2 per cent after execution of the said order and on realization of the payment thereof from the customers." 3. The main ground of this appeal is that the Tribunal's decision in Prabhat Zarda Factory (India) Ltd. v. CCE 2002 (145) ELT 222/[2007] 7 STT 226 (Kol.-CESTAT) relied upon by the original authority was neglected by the appellate authority. Para 9 of the Tribunal's order in .....

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..... ppeal and we have considered the same. We have also examined the written submissions of the respondents. The ld. SDR has fairly pointed out that the scope of C&F service was examined in detail by the Tribunal's Larger Bench in the cases of Larsen & Toubro Ltd. v. CCE [2006] 4 STT 231 (New Delhi-CESTAT) and Medpro Pharma (P.) Ltd. v. CCE [2006] 4 STT 341 (New Delhi-CESTAT). On a perusal of the text .....

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