C.C.-Ahmedabad VERSUS Shree Electro Polytex

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH- COURT NO.1 Customs Appeal No.11767 Of 2014 (Arising out of OIA-64-66/2014/CUS/COMMR-A-/AHD dated 29/01/2014 passed by Commissioner of CUSTOMS-AHMEDABAD)   C.C.-Ahmedabad VERSUS Shree Electro Polytex   WITH   Customs Appeal No.11768 of 2014 (Arising out of OIA-64-66/2014/CUS/COMMR-A-/AHD dated 29/01/2014 passed by Commissioner of CUSTOMS-AHMEDABAD)   C.C.-Ahmedabad VERSUS Virenbhai Chinubhai Modi   AND Customs Appeal No.11769 of 2014 (Arising out of OIA-64-66/2014/CUS/COMMR-A-/AHD dated 29/01/2014 passed [...]

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M M Trading Company VERSUS C.C.-Mundra

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 01 CUSTOMS Appeal No. 10800 of 2019-DB   [Arising Out Of Order-In-Original/Appeal No MUN-CUSTM-000-APP-308-18-19 Dated 19.03.2019 Passed By Commissioner ( Appeals ) Commissioner Of Central Excise, Customs And Service Tax-AHMEDABAD] M M Trading Company VERSUS C.C.-Mundra  APPEARANCE: Shri N D George, Advocate for the Appellant Shri. Anand Kumar, Superintendent (Authorized Representative) for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), RAJU HON’BLE MEMBER (JUDICIAL),SOMESH ARORA FINAL ORDER NO.A / 11695 /2023     [...]

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C.C.E. & S.T.-Rajkot VERSUS C J Shah & Co

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Service Tax Appeal No. 12141 of 2014- DB Service Tax Mis. (CO) Application No. 15194 of 2014 (Arising out of OIO-RAJ-EXCUS-000-COM-182-13-14 dated 31/01/2014 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT)   C.C.E. & S.T.-Rajkot VERSUS C J Shah & Co APPEARANCE: Shri Tara Prakash, Deputy Commissioner(AR) the Appellant Shri J. C.Patel & Shri Rahul Gajera, Advocate for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C L MAHAR Final Order No. 11689/2023 DATE OF HEARING: 06.07.2023 DATE OF DECISION: 11.08.2023 RAMESH NAIR   [...]

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Diamines And Chemicals  Ltd VERSUS  C.C.E. &  S.T.-Vadodara-i

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 10576 of 2014- DB (Arising out of OIA-VAD-EXCUS-001-APP-495-13-14 dated 15/11/2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I)   Diamines And Chemicals Ltd VERSUS  C.C.E. & S.T.-Vadodara-i APPEARANCE: Shri, Dhaval K. Shah, Advocate appeared for the Appellant Shri P. K. Singh, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR   Final Order No. 11690/2023 DATE OF [...]

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G S Dodia VERSUS Commissioner  of Central Excise  & ST,  Bhavnagar

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 12552 of 2013-DB [Arising out of Order-in-Original/Appeal No 07-BVR-COMMISSIONER-2013 dated 30.04.2013 passed by Commissioner of Central Excise-BHAVNAGAR] G S Dodia VERSUS Commissioner of Central Excise & ST, Bhavnagar   APPEARANCE : Shri Amal Dave Advocate for the Appellant Shri Tara Prakash, Deputy Commissioner (AR)for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 21.04.2023 DATE OF DECISION: 11.08.2023   FINAL ORDER NO. 11686/2023 RAMESH NAIR : The present appeal is filed against the Order-In-Original No. [...]

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Parts of Power Banks Were Eligible for Exemption under Notification Number 50/2017-Cus (S. No. 512)

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI ~~~~~ PRINCIPAL BENCH – COURT NO.3 Customs Appeal No. 51063 Of 2020   [Arising out of Order-in-Original No. 22/2020/U.G./Pr. Comm dated 01.06.2020 passed by Principal Commissioner of Customs, (Import) Air Cargo Complex, New Delhi-110037] TDK INDIA PVT LTD Vs PRINCIPAL COMMISSIONER of CUSTOMS, (IMPORT), AIR CARGO COMPLEX NEW DELHI APPEARANCE: Shri B. L. Narasimhan, Ms. Jyoti Pal and Ms. Anjali Singh, Advocates for the Appellant Shri Nagendra Yadav, Authorised Representative for the Respondent CORAM : HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL) HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER NO. [...]

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G S Dodia VERSUS Commissioner of  Central Excise & ST, Bhavnagar

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 12552 of 2013-DB [Arising out of Order-in-Original/Appeal No 07-BVR-COMMISSIONER-2013 dated 30.04.2013 passed by Commissioner of Central Excise-BHAVNAGAR] G S Dodia VERSUS Commissioner of Central Excise & ST, Bhavnagar   APPEARANCE : Shri Amal Dave Advocate for the Appellant Shri Tara Prakash, Deputy Commissioner (AR)for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 21.04.2023 DATE OF DECISION: 11.08.2023   FINAL ORDER NO. 11686/2023 RAMESH NAIR : The present appeal is filed against the Order-In-Original No. 07/BVR/Commissioner /2013 dated. 30.04.2013. [...]

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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 [...]

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M/s. Container Corporation  of India Ltd., VERSUS Commissioner of Customs  (Appeals) 

  CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI. PRINCIPAL BENCH – COURT NO.III Customs Appeal No.51733 of 2022 (SM)   [Arising out of Order-in-Appeal No.CC(A) CUS/D-II/ICD-TKD/1411/2019-20 dated 27.02.2020 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi] M/s. Container Corporation of India Ltd., VERSUS Commissioner of Customs (Appeals)  APPEARANCE: Shri Rahul Mishra, Advocate for the appellant. Shri Vishwa Jeet Saharan, Authorised Representative for the respondent. CORAM: HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)   FINAL ORDER NO.50092 /2025   DATE OF HEARING:17.01.2025 DATE OF DECISION:28.01.2025 BINU TAMTA:     M/s Container Corporation [...]

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Quality Technocast Private Limited VERSUS Commissioner of  Central Excise & ST, Ahmedabad-i

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 10455 of 2017-DB [Arising out of Order-in-Original/Appeal No AHM-EXCUS-001-COM-027-16-17 dated 17.11.2016 passed by Principle Commissioner Customs, Excise and Service Tax- AHMEDABAD-I] Quality Technocast Private Limited VERSUS Commissioner of Central Excise & ST, Ahmedabad-i   APPEARANCE : Ms. Surbhi Sinha & Shri Arun Pratap Singh Advocates for the Appellant Shri Prabhat K. Rameshwaram, Addl. Commissioner (AR)for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 18.04.2023 DATE OF DECISION: 11.08.2023   FINAL ORDER NO. 11685/2023 RAMESH NAIR : The present Appeals No. E/11640/2013 and [...]

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Om Sai Textiles VERSUS Commissioner of Central  Excise & ST, Surat-i

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 11630 of 2013-DB [Arising out of Order-in-Original/Appeal No 85-DEM-2012 dated 29.03.2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I] Om Sai Textiles VERSUS Commissioner of Central Excise & ST, Surat-i   WITH   EXCISE Appeal No. 11640 of 2013-DB [Arising out of Order-in-Original/Appeal No 85-DEM-2012 dated 29.03.2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I] Om Sai Textiles  VERSUS Commissioner of Central Excise & ST, Surat-i APPEARANCE : Shri Hardik Modh, Advocate for the Appellant Shri Kalpesh P Shah, Asst. Commissioner (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE [...]

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Nayara Energy Limited VERSUS Commissioner of Central Excise  & ST, Ahmedabad-i

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3  EXCISE Appeal No. 11509 of 2013-DB [Arising out of Order-in-Original/Appeal No 33-34-COMMISSIONER-2013 dated 12.03.2013 passed by Commissioner of Central Excise-AHMEDABAD-I] Nayara Energy Limited VERSUS Commissioner of Central Excise & ST, Ahmedabad-i   APPEARANCE : Shri Ramnath Prabhu & Ms. Dimple Gohil Advocates for the Appellant Shri Kalpesh P Shah, Asst. Commissioner (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 18.04.2023 DATE OF DECISION: 11.08.2023   FINAL ORDER NO. 11682/2023 RAMESH [...]

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