Actual transport must for classification as courier agency

HIGH COURT OF GUJARAT Commissioner of Central Excise & Customs versus Patel Vishnubhai Kantilal & Co. TAX APPEAL NOS. 63 to 73 OF 2006 MAY 3, 2011 JUDGMENT Harsha Devani, J. – In these appeals under Section 35G of the Central Excise Act, 1944 (the Act), the appellant – Commissioner of Central Excise & Customs, Surat-I has challenged the common order dated 7-4-2005 – Patel Ambalal Hargovanlal & Co. v. CCE [2005] 2 STT 210 (Mum. – CESTAT) passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal bench, at Mumbai (the T...