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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Elegant Surveyors 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.10371 of 2013 Service Tax Misc. Application (ORS) No. 10087 of 2023 (Arising out of OIO-90/COMMR/2012 dated 31/12/2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT)   Elegant Surveyors VERSUS C.C.E. & S.T.-Rajkot    APPEARANCE: Shri Mihir Gupta & Shri Mayank Jain, Advocates 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/ 10861 /2023         C L MAHAR DATE OF HEARING: 23.03.2023 DATE OF DECISION: 11.04.2023   [...]

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PGP GLASS P 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. 716 of 2012-DB (Arising out of OIO-01-COMMR-AKJ-REM-2012 dated 30.05.2012 passed by the Commissioner of Central Excise, Customs and Service Tax-SURAT-II)   PGP GLASS P LTD. VERSUS  C.C. E. & S.T. – SURAT-II APPEARANCE: Shri. Mehul Jiwani, Chartered Accountant for the Appellant Shri. R.K. Agarwal, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10857 /2023         RAMESH NAIR DATE OF HEARING: 16.12.2022 DATE OF DECISION: 11.04.2023     The appellant, [...]

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M/s. RAJASHREE POLYFIL 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. 10141 of 2013-DB (Arising out of OIO 70/Commr./Surat-II/2012 dated 18.10.2012 passed by the Commissioner, Customs & Central Excise, Surat –II)   M/s. RAJASHREE POLYFIL VERSUS C.C. E. & S.T. – SURAT-II APPEARANCE: Shri. Mrugesh Pandya, Advocate for the Appellant Shri. R.K. Agarwal, Superintendent (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10858 /2023         RAMESH NAIR DATE OF HEARING: 16.12.2022 DATE OF DECISION: 11.04.2023     This is an appeal filed against Order-In-Original No. 70/Commr./Surat-II/2012 [...]

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WRIT MAINTAINABLE DESPITE ALTERNATIVE REMEDY WAS AVAILABLE- DENIAL OF CROSS-EXAMINATION- PETITIONER CANNOT BE HELD LIABLE BECAUSE EXPORTERS WERE NOT TRACEABLE

IN THE HIGH COURT OF DELHI AT NEW DELHI  Judgment reserved on: 01 December 2023 Judgment pronounced on: 30 January 2024  W.P. (C) 15808/2022 NAMAN GUPTA  versus COMMISSIONER OF CUSTOMS AIRPORT AND GENERAL  CORAM: HON’BLE MR. JUSTICE YASHWANT VARMA HON’BLE MR. JUSTICE RAVINDER DUDEJA J U D G M E [...]

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