IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 27TH AUGUST 2008 / 5TH BHADRA 1930 C.E.Appeal.No. 18 of 2008 ------------------------------------------ FINAL ORDER NO.1125 OF 2007 IN S.T.A NO.94/2006 DATED 18.09.2007 OF THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CIRCUIT BENCH AT COCHIN. .................... APPELLANT: ------------------ THE COMMISSIONER, CENTRAL EXCISE, SERVICE TAX & CUSTOMS, COCHIN COMMISSIONERATE, COCHIN. BY ASSISTANT SOLICITOR GENERAL OF INDIA SRI.P.PARAMESWARAN NAIR. RESPONDENT:- ---------------------- M/S.CARDAMOM MARKETING CORPORATION, VANDANMEDU, IDUKKI - 685 551. THIS CENTRAL EXICISE APPEAL HAVING COME UP FOR ADMISSION ON 27/08/2008, ALONG WITH C.E.APPEAL NO.25 OF 2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.Dattu, C.J. & A.K.Basheer, J. -------------------------------------------------- C.E.Appeal Nos.18 of 2008 & 25 of 2008 -------------------------------------------------- Dated, this the 27th day of August, 2008 JUDGMENT 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. (2) 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 18.09.2007. 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”. (3) As usual, Sri.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”. CEA.Nos.18 & 25 of 2008 - 2 - (4) Since a concession is made by the learned Assistant Solicitor General, it may not be proper or necessary for us to go in to the other details of the case. (5) Placing on record the concession made by the learned Assistant Solicitor General, these appeals are rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/dk