You can Redeem only if you agree to re-export; Adjudicating Authority do not have such power for conditional redemption – Kamalakanth Dhandayuthapani Versus Commissioner of Customs (Port-Import)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Legal Robe 40978 of 2024 (Arising out of Order-in-Appeal Seaport C. Cus. II No.1064/2024 DATED 19.11.2024 passed by Commissioner of Customs (Appeals-II), Chennai) Kamalakanth Dhandayuthapani Versus Commissioner of Customs, (Port-Import) APPEARANCE: For the Appellant : Shri. [...]

M/s. Cognizant Technology Solutions India Private Limited  Versus Commissioner of GST and Central Excise

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Legal Robe 40660 of 2018 (Arising out of Order-in-Appeal No. 415/2017 (CTA-II) dated 30.11.2017 passed by Commissioner of Central Excise (Appeals – II), Newry Towers, 2054/1, II Avenue, 12th Main Road, Anna Nagar, Chennai – 600 [...]

Conclusions Beyond the Scope of the Show Cause Notice (SCN) – M/s. Sree Saradhambal Automobiles (P) Ltd. Versus Commissioner of GST and Central Excise

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Legal Robe 42540 of 2015 (Arising out of Order-in-Appeal No. CMB-CEX-000-APP-133/2015 dated 30.09.2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals-I), No. 6/7, ATD Street, Race Course Road, Coimbatore – 641 018) M/s. [...]

Not able to meet Export Obligation due to reason beyond control – M/s. Baby Marine International, VERSUS Commissioner of Central Excise & Customs

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE 1st Floor, WTC Building, FKCCI Complex, K. G. Road, BANGLORE-560009 Regional Bench COURT-1 Legal Robe 1161 of 2012 [Arising out of the Order-in-Appeal No. 05/2012-CUSTOMS dated 07.02.2012 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.] M/s. Baby [...]

Commissioner of Central Excise, Customs and Service Tax, VERSUS M/s. Desai Homes

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH – COURT NO. 1 Legal Robe 21914 of 2015 (Arising out of Order-in-Original No. COC-EXCUS-000-COM-02/15-16 dated 17.04.2015 passed by the Commissioner of Central Excise, Customs and Service Tax, Cochin.) Commissioner of Central Excise, Customs and Service Tax, VERSUS M/s. Desai [...]

Penalty on the co-noticee will not sustain when the Main Party’s Case is settled – Ketan G Shah  VERSUS Commissioner of CGST & Central Excise

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 Legal Robe 12113 of 2018-SM [Arising out of Order-in-Original/Appeal No CCESA-SRT-APPEALS-PS-762-2017-18 dated 08.03.2018 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-SURAT-I] Ketan G Shah  VERSUS Commissioner of CGST [...]

Indian Oil Corporation Limited  VERSUS Commissioner of Customs-Jamnagar(prev)- Customs

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 3 Legal Robe 10609 of 2017 – SMB (Arising out of OIA-JMN-CUSTM-000-APP-049-16-17 dated 04/01/2017 passed by Commissioner of Customs (Appeals)-AHMEDABAD) Indian Oil Corporation Limited  VERSUS Commissioner of Customs-Jamnagar(prev) APPEARANCE: Shri S J Vyas, Advocate Appeared [...]

M/s. Naam Exports Vs. Commissioner of Customs- Customs

IN THE CUSTOMS, EXCISE & SERVICE  TAX APPELLATE TRIBUNAL, CHENNAI   Legal Robe 40822 of 2021 (Arising out of Order-in-Appeal No.15/2021-TTN(CUS) dated 14.7.2021 passed by the Commissioner of GST & Central Excise (Appeals), Coimbatore) M/s. Naam Exports Vs. Commissioner of Customs   APPEARANCE:   Shri A.K. Jayaraj, Advocate for the Appellant Ms. Sridevi Taritla, ADC (AR) for the Respondent CORAM Hon’ble Ms. Sulekha Beevi C.S., Member (Judicial)     Final Order No. 40151 / 2022   Date of Hearing : 04.05.2022 Date of Decision: 05.05.2022 Brief facts [...]