Commissioner of Central Excise vs Cardamom Marketing Corpn.

H.L. Dattu, C.J.—Since common questions of law are involved in these appeals, they are clubbed, heard and disposed of by this common order.

Central Government has filed these appeals, being aggrieved by the orders passed by the Customs, Excise & Service Tax Appellate Tribunal, Circuit Bench at Cochin in Final Order Nos. 1125 of 2007 and 1126 of 2007 in Service Tax Appeal Nos. 94 of 2006 and 76 of 2006, dated 18-9-2007. By the impugned order, they have not interfered with the orders passed by the Commissioner (Appeals), who is of the view, that the respondents herein are auctioneers, engaged in the business of conducting cardamom auction and they cannot be categorized as ''clearing and forwarding agents''.

As usual, Shri P. Parameswaran Nair, learned Assistant Solicitor General of India, is very fair to the Court and, therefore, submits that going by the facts pleaded by the respondents before the first appellate authority and the Tribunal, by no stretch of imagination they can be categorized as ''clearing and forwarding agents''.

Since a concession is made by the learned Assistant Solicitor General, it may not be proper or necessary for us to go into the other details of the case.

Placing on record the concession made by the learned Assistant Solicitor General, these appeals are rejected.

Ordered accordingly.