Mis-classification of a product is no ground to confiscate the goods or to impose penalty: CESTAT

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO.III Customs Appeal No.51182 of 2022   [Arising out of Order-in-Appeal No.CC(A)CUSTOMS/D-II/IMP/ICD-TKD/1507/2021- 22 dated 06.01.2022 passed by the Commissioner of Customs (Appeals),New Customs House, New Delhi.] M/s. Aska Equipments Ltd. VERSUS Commissioner of Customs(Import),   APPEARANCE: Shri Vaibhav Singh, Advocate for the appellant. Shri Girijesh Kumar, 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.50117/2025     BINU TAMTA: DATE OF HEARING: 06.01.2025 DATE OF DECISION:31.01.2025   M/s.Aska Equipments Ltd. 1 has challenged the Order-in- Appeal No. CC(A)CUSTOMS/D-II/IMP/ICD-TKD/1507/2021-22 dated 06.01.2022 upholding the Order-in-Original re-classifying [...]

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In the matter of Insider Trading  activities  of Certain Entities in the  scrip of Infosys Limited

WTM/AN/IVD-1/ID16/31148/2024-25   SECURITIES AND EXCHANGE BOARD OF INDIA FINAL ORDER Under Sections 11(1), 11(4), 11(4A), 11B(1) and 11B(2) of the Securities and Exchange Board of India Act, 1992   In respect of:   Noticee No. Noticee Name PAN 1. Keyur Maniar AEHPM2560E 2. Ramit Chaudhri ADXPC7706P (The aforesaid entities are hereinafter referred to by their respective names / noticee numbers or collectively as “the Noticees”) In the matter of Insider Trading activities of Certain Entities in the scrip of Infosys Limited       A. Background [...]

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WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Customs Appeal No. 10663 of 2013 (Arising out of OIA-189-191-2012-CUS-COMMR-A-KDL dated 19/12/2012 passed by Commissioner of Customs-KANDLA)   WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA   WITH   Customs Appeal No. 10664 of 2013 (Arising out of OIA-189-191-2012-CUS-COMMR-A-KDL dated 19/12/2012 passed by Commissioner of Customs-KANDLA)   WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA   AND Customs Appeal No. 10665 of 2013 (Arising out of OIA-189-191-2012-CUS-COMMR-A-KDL dated 19/12/2012 passed by Commissioner of Customs-KANDLA)   WELSPUN INDIA LIMITED VERSUS C.C.- KANDLA APPEARANCE: Shri S. Suriyanarayanan, Advocate for the Appellant Shri Tara Prakash, Assistant Commissioner (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU     [...]

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Karia Can Co Limited 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.12914 of 2013 (Arising out of OIA-PJ/94/VDR-I/2013-14 dated 21/05/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)   Karia Can Co Limited VERSUS C.C.E. & S.T.-Vadodara-i   APPEARANCE: Shri Nirav Shah, Advocate for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR   Final Order No. A/ 10881 /2023         C L MAHAR DATE OF HEARING: 03.04.2023 DATE OF DECISION: 17.04.2023     The brief facts of the matter [...]

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Mosaic India Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOMS Appeal No. 13520 of 2013-DB   [Arising out of Order-in-Original/Appeal No RJT-EXCUS-000-APP-327-13-14 dated 30.07.2013 passed by Commissioner of Central Excise and Service Tax-RAJKOT( Appeal)] Mosaic India Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot APPEARANCE: Shri Manish Jain, 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/10879 / 2023           RAJU DATE OF HEARING:12.04.2023 DATE OF DECISION: 12.04.2023 [...]

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SUMITOMO CHEMICAL INDIA LIMITED VERSUS C.C.E & S.T. BHAVNAGAR

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No. 10194 of 2013 (Arising out of OIA-109/2012-BVR-/SKS/COMMR-A-/AHD dated 12/11/2012 passed by Commissioner of Central Excise-BHAVNAGAR)   SUMITOMO CHEMICAL INDIA LIMITED VERSUS C.C.E & S.T. BHAVNAGAR APPEARANCE: Ms. Shamita Patel, Advocate for the Appellant Shri. V.G. Iyengar, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU             RAMESH NAIR FINAL Order No. A/ 10875 /2023 DATE OF HEARING: 16.12.2022 DATE OF DECISION: 13.04.2023   This is an appeal filed by M/s. Sumitomo Chemical India [...]

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M/s. EIMCO ELECON INDIA LIMITED 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. 13817 of 2013-DB (Arising out of OIO-VDR-EXCUS-001-COM-02-13-14 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)   M/s. EIMCO ELECON INDIA LIMITED VERSUS C.C. E. & S.T. – VADODARA-I APPEARANCE: Shri. Mrugesh Pandya, Advocate for the Appellant Shri. P.K. Singh, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10871 /2023         RAJU DATE OF HEARING: 21.12.2022 DATE OF DECISION: 13.04.2023     This appeal has been filed by M/s [...]

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SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C. E. & S.T. – SURAT-II

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 10637 of 2013-DB (Arising out of OIO-91-92/COMMR/SURAT-II/2012 dated 24.12.2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-SURAT-II) SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C. E. & S.T. – SURAT-II AND   Excise Appeal No. 10638 of 2013-DB (Arising out of OIO-91-92/COMMR/SURAT-II/2012 dated 24.12.2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-SURAT-II) M/s. SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C. E. & S.T. – SURAT-II APPEARANCE: Shri. A.B. Nawal, Cost Accountant for the Appellant Shri. P.K. Singh, Superintendent (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10872-10873 /2023         RAJU DATE OF HEARING: 21.12.2022 DATE OF DECISION: 13.04.2023 [...]

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Shyam Timber Pvt Ltd VERSUS C.C.-Kandla

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.3 Customs Appeal No.13848 of 2014 (Arising out of OIA-KDL-CUSTM-000-APP-356-360-14-15 dated 28/08/2014 passed by Commissioner of CUSTOMS-KANDLA)   Shyam Timber Pvt Ltd VERSUS C.C.-Kandla   WITH   · Customs Appeal No. 13849 of 2014 (Miteshkumar Vindori Thakkar)           · Customs Jethwa) Appeal No. 13850 of 2014 (Pravinbhai Shantilal CustomsAppeal  13851 of 2014 (Miteshkumar Jitenkumar & Co) APPEARANCE: Shri Hardik Modh, Advocate for the Appellant Shri Tara Prakash, Deputy Commissioner (AR) for the Respondent [...]

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Praveg Communications India Limited VERSUS Commissioner of Central Excise & ST, Ahmedabad

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 10005 of 2022-DB [Arising out of Order-in-Original/Appeal No AHM-EXCUS-002-APP-011-2021-22 dated 23.06.2021 passed by Commissioner of Central Excise, Customs and Service Tax- AHMEDABAD]   Praveg Communications India Limited VERSUS Commissioner of Central Excise & ST, Ahmedabad   APPEARANCE : Shri Jigar Shah, Advocate for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 16.03.2023 DATE OF DECISION: 10.04.2023 FINAL ORDER NO. A/10844 / 2023 RAMESH NAIR : The brief facts of the case are [...]

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Dr Sanjiv Arunchandra Vasa VERSUS C.S.T.-SERVICE TAX – AHMEDABAD

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Service Tax Appeal No.11288 of 2013 (Arising out of OIA-33-2013-STC-SKS-COMMR-A-AHD dated 26/02/2013 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Dr Sanjiv Arunchandra Vasa VERSUS C.S.T.-SERVICE TAX – AHMEDABAD WITH Service Tax Appeal No.13137 of 2014 (Arising out of OIA-AHM-SVTAX-000-APP-043-14-15 dated 19/05/2014 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Dr Sanjiv Aruchandra Vasa VERSUS C.S.T.-SERVICE TAX – AHMEDABAD [...]

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Agro Pack VERSUS C.C.E. & S.T.-Surat-ii

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.741 of 2012 (Arising out of OIA-CS/41/SURAT-II/2012 dated 28/05/2012 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II)   Agro Pack VERSUS C.C.E. & S.T.-Surat-ii    APPEARANCE: Shri Vinay Kansara, Advocate for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR   Final Order No. A/ 10862 /2023         C L MAHAR DATE OF HEARING: 23.02.2023 DATE OF DECISION: 11.04.2023     The brief facts of the [...]

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