Messrs Mahasagar Travels Limited 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. 10943 of 2013-DB [Arising out of Order-in-Original/Appeal No 3-4-2013-BVR-SKS-COMMR-A-AHD dated 24.01.2013 passed by Commissioner of Central Excise and Service Tax-BHAVNAGAR]   Messrs Mahasagar Travels Limited VERSUS Commissioner of Central Excise & ST, Bhavnagar   AND   SERVICE TAX Appeal No. 11032 of 2013-DB [Arising out of Order-in-Original/Appeal No 3-4-2013-BVR-SKS-COMMR-A-AHD dated 24.01.2013 passed by Commissioner of Central Excise and Service Tax-BHAVNAGAR] Gujarat Travels …. Appellant Near Rajshree Cinema, Sir Pattani Road, BHAVNAGAR, GUJARAT VERSUS Commissioner of Central Excise & ST, Bhavnagar Respondent Plot No.6776/B-1, Siddhi Sadan, Narayan Upadhyay Marg, Beside Gandhi Clinic, Near Parimial [...]

Aarti Industries Limited VERSUS Commissioner  of Central Excise & ST, Vapi

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3  EXCISE Appeal No. 13910 of 2013-DB [Arising out of Order-in-Original/Appeal No VAP-EXCUS-000-COM-047-13-14 dated 03.10.2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI]   Aarti Industries Limited VERSUS Commissioner of Central Excise & ST, Vapi   AND   EXCISE Appeal No. 13911 of 2013-DB [Arising out of Order-in-Original/Appeal No VAP-EXCUS-000-COM-047-13-14 dated 03.10.2013 passed [...]

Sanjay Products VERSUS Commissioner of  Central Excise & ST, Rajkot

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 EXCISE Appeal No. 13432 of 2013-DB [Arising out of Order-in-Original/Appeal No 79-COMMR-2013 dated 18.07.2013 passed by Commissioner of Central Excise and Service Tax-RAJKOT]   Sanjay Products VERSUS Commissioner of Central Excise & ST, Rajkot   AND  EXCISE Appeal No. 13675 of 2013-DB [Arising out of Order-in-Original/Appeal No 79-COMMR-2013 dated 18.07.2013 passed by Commissioner of Central [...]

MAHENDRAPAL & CO. VERSUS C.C. E.  & S.T. – RAJKOT

Customs, Excise & Service Tax Appellate  Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Service Tax Appeal No. 11417 of 2013-DB (Arising out of OIA-81-84-2013-RAJ-CE-AK-COMMR-A-AHD dated 25.02.2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT)   MAHENDRAPAL & CO. VERSUS C.C. E. & S.T. – RAJKOT   WITH Service Tax Appeal  11418 of 2013 (CHANGELA PRASUD POPATBHAI); ServiceTax Appeal  11419 of 2013 (GORAKH SUKHAI YADAV); ServiceTax Appeal  11420 of 2013 (OMPRAKASH RAMJUGAN); (Arising out of OIA-81-84-2013-RAJ-CE-AK-COMMR-A-AHD dated 25.02.2013 passed by Commissioner of Central Excise, CUSTOMS [...]

Siddharth Industries VERSUS C.C.E. & S.T.-Vadodara-i

Customs, Excise & Service Tax Appellate  Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Service Tax Appeal No.11718 of 2013 (Arising out of OIA-SRP-557-VDR-I-2013 dated 13/03/2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I)   Siddharth Industries VERSUS C.C.E. & S.T.-Vadodara-i APPEARANCE: Shri Dhaval Shah & Shri M.G.Yagnik, Advocates for the Appellant Shri Prakash Kumar 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. A/ 10941 /2023         RAMESH NAIR DATE OF HEARING: 02.03.2023 DATE OF DECISION: 20.04.2023 [...]

Utsav Food Products VERSUS C.C.E.  & S.T.-Ahmedabad-iii

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.10612 of 2013 (Arising out of OIA-31-2013-AHD-III-SKS-COMMR-A-AHD dated 19/02/2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-AHMEDABAD-III)   Utsav Food Products VERSUS C.C.E. & S.T.-Ahmedabad-iii   APPEARANCE: Shri Ishan Bhatt, 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/ 10937 /2023         C L MAHAR DATE OF HEARING: 27.02.2023 DATE OF DECISION: 20.04.2023     The brief facts of the matter [...]

GUJARAT ALKALIES AND CHEMICALS LTD VERSUS C.C.E. & S.T.-VADODARA-II

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.10026 of 2021 (Arising out of OIA-VAD-EXCUS-002-APP-322-2019-20 dated 17/09/2019 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax- VADODARA-II)   GUJARAT ALKALIES AND CHEMICALS LTD VERSUS C.C.E. & S.T.-VADODARA-II APPEARANCE: Shri Amit Laddha, Advocate for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Final Order No. A/ 10918 /2023       RAMESH NAIR DATE OF HEARING: 15.12.2022 DATE OF DECISION: 13.04.2023     The brief facts of the case are that during the course of CERA Audit of [...]

Registration can be cancelled with retrospective effect only where such consequences are intended and are warranted

  * IN THE HIGH COURT OF DELHI  AT NEW DELHI   + W.P.(C) 295/2024   M/S SHREYA INTERNATIONAL versus PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES & AN .  Date of decision: 18.01.2024 Advocates who appeared in this case: For the Petitioner: Mr. A.K. Prasad, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with r. Prateek and Ms. Samridhi, Advocates. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON’BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 11.2021, whereby the GST registration of the petitioner was cancelled retrospectively with effect [...]

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 [...]

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     [...]

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 [...]

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 [...]