Supreme Court Judgment – M/s Coal Handlers P Ltd. vs Commissioners of Central Excise Range Kolkata – I

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 7215 OF 2004
M/S. COAL HANDLERS PRIVATE LIMITED …APPELLANT(S)
VERSUS
COMMISSIONER OF CENTRAL EXCISE RANGE KOLKATA – I …RESPONDENTS(S)

The Supreme Court held that there was no occasion for Ambuja companies to instruct the appellant to dispatch/forward the goods to a particular destination which is already fixed as per the contract between the coal company and the Ambuja companies. The appellant does not even undertake any loading operation. The primary job of the appellant, as per the contract between the appellant and the Ambuja companies, is of supervising and liaisoning with the coal company as well as the Railways to see that the material required by Ambuja companies is loaded as per the schedule. There was no schedule custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. We are, thus, of the clear opinion that the services rendered by the appellant would not qualify as C&F Agent within the meaning of Section 65(25) of the Act…Read More