Welspun Corp Limited VERSUS   C.C.E. & S.T.-Rajkot

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 10941 of 2013-DB   (Arising out of OIA-36/2013/RAJ/CE/AK/COMMR-A/AHD Commissioner of Central Excise-RAJKOT) dated 31/01/2013 passed by Welspun Corp Limited   ……..Appellant     VERSUS   C.C.E. & S.T.-Rajkot ……Respondent   APPEARANCE: Subramanya,Advocate for the Appellant Shri Ajay Kumar Samota, 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/ 11308 /2023   DATE OF HEARING: 03.03.2023 DATE OF DECISION: 21.06.2023 RAMESH NAIR [...]

Mis-Classification Does Not Amount To ‘Wilful and Deliberate Suppression of Facts’

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI.  PRINCIPAL BENCH, COURT NO. III CUSTOMS APPEAL NO. 51041 OF 2020 [Arising out of the Order-in-Original No. 16/2020/UG/Principal Commissioner dated 28/05/2020 passed by Principal Commissioner of Customs (Imports), New Customs House, New Delhi – 110 037.] M/s Secure Meters Ltd. Versus Principal Commissioner of Customs   APPEARANCE: Shri V. Lakshmikumaran, Ms. Rubel Bareja, Ms. Anisha [...]

APTIVE COMPONENTS INDIA PRIVATE LIMITED VERSUS ADDITIONAL DIRECTOR  GENERAL (ADJUDICTION),  DIRECTORATE GENERAL OF GST INTELLIGENCE-NEW DELHI

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3   EXCISE APPEAL NO. 50708 OF 2024 [Arising out of Order-in-Original No.24-43/2024-CE dated 29.02.2024 passed by the Additional Director General (Adjudication), Directorate General of GST Intelligence (Adjudication Cell), New Delhi]   APTIVE COMPONENTS INDIA PRIVATE LIMITED ….APPELLANT (Formerly, Delphi Automotive Systems Pvt. Ltd.), Plot No.7, Sector-6, Industrial Complex, Dharuhera, Gurugram, Haryana-122 106.   Vs.   ADDITIONAL DIRECTOR GENERAL (ADJUDICTION), DIRECTORATE GENERAL OF GST INTELLIGENCE-NEW DELHI [...]

M/S SPECIAL CABLES PVT. LTD.  VERSUS CENTRAL BOARD OF  INDIRECT TAXES AND CUSTOMS & ORS.

IN THE HIGH COURT OF DELHI  AT NEW DELHI  Judgment delivered on: 31.01.2023 + W.P.(C) 7745/2019   M/S SPECIAL CABLES PVT. LTD.  versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.   Advocates who appeared in this case: For the Petitioner : Dr. G. K. Sarkar with Ms. Malabika Sarkar & Mr. Prashant Srivastava, Advs. For the Respondent : Mr. Sushil Kumar Pandey, & Mr. Kuldeep Singh, Advs. for R1&2. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. for R3. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MR JUSTICE AMIT MAHAJAN   JUDGMENT VIBHU BAKHRU, J   The petitioner has filed the present petition being aggrieved by denial of budgetary [...]

International Travel House 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 Service Tax Appeal No. 11248 of 2013-DB (Arising out of OIA-PJ-601-602-VDR-I-2012-13 dated 21/03/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)   International Travel House Ltd  VERSUS C.C.E. & S.T.-Vadodara-I   WITH   Service Tax Appeal No. 11249 of 2013-DB (Arising out of OIA-PJ-601-602-VDR-I-2012-13 dated 21/03/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I) International Travel House Ltd Appellant [...]

C.S.T.-Service Tax – Ahmedabad VERSUS Kirloskar  Brothers Limited

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Service Tax Appeal No. 404 of 2012-DB (Arising out of OIO-STC/27/COMMR/AHD/2012 dated 16/05/2012 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   C.S.T.-Service Tax – Ahmedabad VERSUS Kirloskar Brothers Limited APPEARANCE: Shri Prakash Kumar Singh, Superintendent (AR) for the Appellant Shri Anupam Dighe, Advocate (AR) for the Respondent CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR     Final Order No. A/ 11273 /2023 [...]

Universal Medicap Limited VERSUS Commissioner of Central Excise  & ST, Vadodara 

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 13323 of 2013-DB [Arising out of Order-in-Original/Appeal No PJ-164-VDR-I-2013-14 dated 20.06.2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I]   Universal Medicap Limited VERSUS Commissioner of Central Excise & ST, Vadodara    APPEARANCE : MG Yagnik, Advocate for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 08.06.2023 DATE OF DECISION: 19.06.2023   FINAL ORDER NO. 11282/2023 RAMESH NAIR : Brief facts of the case are that appellant are engaged in the [...]

Kunj Bihari Textiles VERSUS C.C.-MUNDRA

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 CUSTOMS Appeal No. 10205 of 2018-DB   [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-249-265-17-18 dated 30.11.2017 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-MUNDRA] Kunj Bihari Textiles VERSUS C.C.-MUNDRA   WITH   CustomsAppeal  10206 of 2018 (Kunj Bihari Textiles) CustomsAppeal  10207 of 2018 (Kunj Bihari Textiles) CustomsAppeal  10031 of 2022 (Kunj Bihari Textiles)   APPEARANCE: Sh. Vikas Mehta, Consultant for the Appellant Sh. Anand Kumar, Superintendent (Authorized representative) for the Respondent [...]

Sun Pharmaceuticals Industries Ltd VERSUS C.C.E. & S.T.-Vapi

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 12646 of 2013- DB (Arising out of OIA-SRP/88/VAPI/2013-2014 dated 15/05/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI)   Sun Pharmaceuticals Industries Ltd VERSUS C.C.E. & S.T.-Vapi   WITH   Excise Appeal No. 11131 of 2014- DB (Arising out of OIA-VAP-EXCUS-000-APP-411-13-14 dated 16/11/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI) [...]

Rajesh Mangal 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. 11712 of 2013-DB (Arising out of OIO-AHM-CEX-003-COMMR-014-13 dated 12/03/2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-AHMEDABAD-III) Rajesh Mangal VERSUS C.C.E. & S.T.-Ahmedabad-iii APPEARANCE: Shri. M.G. Yajnik, 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/11266/2023           RAMESH NAIR DATE OF HEARING: 25.04.2023 DATE OF DECISION: 15.06.2023   [...]

S A Engineering Works VERSUS Commissioner of  Central Excise  & ST, Vadodara-ii

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 90 of 2012-DB [Arising out of Order-in-Original/Appeal No COMMR-A–74-VDR-II-2011 dated 22.02.2011 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-II]   S A Engineering Works VERSUS Commissioner of Central Excise & ST, Vadodara-ii   APPEARANCE : Ms. Shamita Patel & Shri Rahul Gajera, Advocates for the Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 22.03.2023 DATE OF DECISION: 15.06.2023   FINAL ORDER NO. 11260/2023 RAMESH NAIR : The present [...]

Bridge & Roof Co (India) Limited VERSUS Commissioner of Central Excise  & ST, Vadodara-I

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 13327 of 2013-DB [Arising out of Order-in-Original/Appeal No 18-STC-DEMAND-COMMR-I-2013 dated 02.07.2013 passed by Commissioner of Central Excise, Customs and Service Tax- VADODARA-I]   Bridge & Roof Co (India) Limited VERSUS Commissioner of Central Excise & ST, Vadodara-I   APPEARANCE : Shri Tarun Chatterjee, Advocate and Ms. Binita Pandy, CA 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 : 05.06.2023 DATE OF DECISION: 15.06.2023 [...]