2023 (9) TMI 920

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..... Respondent. ORDER The Department has issued Show Cause Notice to the Appellant on the ground that as the Clearing & Forwarding Agent (C & F Agent) of My Home Industries Ltd., the Appellants were getting the following charges with their principals: Loading Charges Rs. 30/- Unloading Charges Rs. 30/- Service Commission Rs. 10/- The Department issued Show Cause Notice on the ground that th .....

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..... Order-in-Original has clearly recorded the fact that the Appellant has not brought in any evidence indicating that the amounts received from My Home Industries Ltd., were on account of reimbursement only. Therefore, he justifies the demand confirmed since entire amount was received as consideration by the Appellant. Accordingly, he submits that the appeal is required to be dismissed. 4. Heard bo .....

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