Design/Drawings Provided By MSIL Were Merely Layout; Therefore, the notional cost is not includable in the assessable value of the final products

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3     EXCISE APPEAL NO. 50650 OF 2024 [Arising out of Order in Original No. 237-303/2022-CE dated 30.12.2022 read with Corrigendum F. No. DGGI/Adj./MET/228/2022 dated 17.05.2023 passed by the Additional Director General (Adjudication) Directorate General of GST Intelligence, New Delhi]   FREUDENBERG-NOK PRIVATE LIMITED ….APPELLANT     Vs.   ADJUDICATION DIRECTORATE GENERAL [...]

Non-Filing of Returns Doesn’t Justify Retrospective GST Registration Cancellation: Delhi HC

IN THE HIGH COURT OF DELHI  AT NEW DELHI W.P.(C) 1103/2024 & CM APPLs. 4630-31/2024 POLYTEC INDUSTRIES THROUGH  ITS PROPRIETOR MR. ROHIT GUPT  versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND OTHERS Advocates who appeared in this case: . Respondents For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON’BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT   SANJEEV SACHDEVA, J. (ORAL)   Petitioner impugns order in appeal dated 01.2024 whereby the appeal file by the Petitioner has been dismissed solely on [...]

Indusface Consulting Pvt Ltd VERSUS   C.C.E. & S.T.-Vadodara-i

Service Tax Appeal No. 13497 of 2013-DB   (Arising out of OIA-VAD-EXCUS-001-APP-305-306-13-14 Dated- 21/08/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I( Appeal))   Indusface Consulting Pvt Ltd VERSUS   C.C.E. & S.T.-Vadodara-i WITH Service Tax Appeal No. 13499 of 2013   (Arising out of OIA-VAD-EXCUS-001-APP-305-306-13-14 Dated- 21/08/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I( Appeal)) Indusface Consulting Pvt Ltd Appellant A/2-3, 3rd Floor, Status Plaza, Opp. Relish Resort, Nr. Hero Honda Show Room, Akshar Chowk, VADODARA, GUJARAT VERSUS C.C.E. & S.T.-Vadodara-i Respondent 1st Floor Central Excise Building, Race Course Circle, Vadodara, Gujarat-390007 APPEARANCE: [...]

RUDRAKSH DETERGENT AND CHEMICALS PVT LTD VERSUS C.C.E.-KUTCH (GANDHIDHAM)

Excise Appeal No. 10389 of 2022 (Arising out of OIA-KCH-EXCUS-000-APP-277-2021-22 dated 25/03/2022 passed by Commissioner of Central Excise, Customs and Service Tax-KUTCH (GANDHIDHAM))   RUDRAKSH DETERGENT AND CHEMICALS PVT LTD VERSUS C.C.E.-KUTCH (GANDHIDHAM)   APPEARANCE: Shri Vinay Kansara, Advocate appeared for the Applicant Shri Kalpesh P Shah, Assistant Commissioner (AR) [...]

DELHI HC: LAWS RELATING TO ECONOMIC ACTIVITIES HAVE TO BE VIEWED WITH GREATER LATITUDE THAN LAWS TOUCHING CIVIL RIGHTS

IN THE HIGH COURT OF DELHI  AT NEW DELHI + W.P.(C) 7743/2019 RECKITT BENCKISER INDIA PRIVATE LIMITED versus UNION OF INDIA THROUGH: ITS SECRETARY & ORS. .   Mr.Farman Ali, Advocate with Ms.Usha and Mr.Krishan Kumar, Advocates for R-2 & 3 + W.P.(C) 10999/2018 M/S PYRAMID INFRATECH PRIVATE LIMITED Petitioner Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire and Mr. Ajay Singh. Advs. Versus UNION OF INDIA & ORS. Respondents Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. [...]

C.J.Shah & Co. VERSUS C.C.Kandla

Customs Appeal No. 221 of 2012 (Arising out of OIA No. 59/2012/CUS/COMMR (A)/KDL dated 30.07.2012 passed by Commissioner (Appeals) of Customs-Kandla)   C.J.Shah & Co. VERSUS C.C.Kandla   APPEARANCE: Shri J.C. Patel and Rahul Gajera (Advocate) appeared for the Appellant Shri G. Kirupanandan, Superintendent (Authorized Representative) for the Respondent CORAM: [...]

S B INTERNATIONAL VERSUS COMMISSIONER, CUSTOMS-NEW DELHI(ICD TKD)

  CUSTOMS APPEAL NO. 51251 OF 2022 [Arising out of Order in Appeal No. CC(A) CUS/D-II/ICD (TKD) Import/3059/2018 dated 07.12.2018 passed by the Commissioner of Customs (Appeals) New Customs House, New Delhi   S B INTERNATIONAL ……APPELLANT VERSUS COMMISSIONER, CUSTOMS-NEW DELHI(ICD TKD) ……RESPONDENT   Appearance: Present for the Appellant : [...]