Nitin M Dhandhukia  VERSUS C.C.E.-Ahmedabad-ii 

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 381 of 2012-SM (Arising out of OIO-20/COMMR/2000 dated 03/11/2000 passed by Commissioner of Central Excise-AHMEDABAD-II)   Nitin M Dhandhukia  VERSUS C.C.E.-Ahmedabad-ii  APPEARANCE: Shri Nirav Shah, Advocate for the Appellant Shri P.Ganesan, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR     Final Order No. A/ 11143 /2023         C.L. MAHAR DATE OF HEARING: 10.05.2023 DATE OF DECISION: 12.05.2023     The brief facts of [...]

Jvs Engineers VERSUS C.C.E.  & S.T.-Vadodara-ii

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 1 Customs Appeal No. 11867 of 2017-DB   (Arising out of OIA-VAD-EXCUS-002-APP-158-2017-18 Dated-27/06/2017 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax- VADODARA-I)   Jvs Engineers VERSUS C.C.E. & S.T.-Vadodara-ii   APPEARANCE: Shri. Saurabh Dixit, Advocate for the Appellant Shri. Anand Kumar, Superintendent (AR) for the Respondent   CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA MEMBER (JUDICIAL)   Final Order No. A/ 11042 /2023     [...]

C.C.-Kandla VERSUS  Indian Iron  & Metals Pvt Ltd

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOM Appeal No. 10206 of 2014 [Arising Out Of OIA-646/COMMR-A-/KDL/2013 Dated17/10/2013 Passed By Commissioner Of CUSTOMS-KANDLA]   C.C.-Kandla VERSUS  Indian Iron & Metals Pvt Ltd APPEARANCE: Shri. Sanjay Kumar, Superintendent (Authorized Representative) for the Appellant Shri. Manish Jain, (Amicus Curiae- Advocate) for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU HON’BLE MEMBER (JUDICIAL), MR. SOMESH ARORA   FINAL ORDER NO.A / 11142 /2023 DATE OF HEARING:02.05.2023 DATE OF DECISION:10.05.2023 SOMESH ARORA [...]

STYRENIX PERFORMANCE MATERIALS  LIMITED 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. 11596 of 2018-DB (Arising out of OIO-VAD-EXCUS-002-COM-010-20-17-18 dated 26/03/2018 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-II)   STYRENIX PERFORMANCE MATERIALS LIMITED VERSUS  C.C.E. & S.T.-VADODARA-II   WITH Excise Appeal No. 12270 of 2018-DB (Arising out of OIA-MUN-CUSTM-000-APP-177-180-20-21 dated 22/03/2021 passed by Commissioner of CUSTOMS-AHMEDABAD)   C.C.E. & S.T.-VADODARA-II VERSUS  STYRENIX PERFORMANCE MATERIALS LIMITED APPEARANCE: Shri Willingdon Christian, Advocate for the Appellant Shri S K Mathur, Special Counsel for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU   Final Order No. A/ 11134 -11135 /2023   DATE OF HEARING: 15.11.2022 DATE OF DECISION: 03.05.2023 [...]

Importer Not Liable For Penalty Due To Fraud by Clearing & Forwarding Agent

CUSTOMS, EXCISE AND SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 53817 OF 2018 (Arising out of Order-in-Original No. 05/2018-19/V.S./Commr (Import) dated 29.08.2018 passed by the Commissioner of Customs, ACC (Import), New customs House, New Delhi)   M/s Spectro Lab Equipments Pvt. Ltd. versus Commissioner of Customs   APPEARANCE: Ms. Reena Khair and Shri Shubham Jaiswal, Advocates for the Appellant Shri Rakesh Kumar, Authorized Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) [...]

Appellant Entitled To Interest Due To Delay in Drawback Disbursal

CUSTOMS, EXCISE AND SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI  PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 51977 OF 2022 (Arising out of Order-in-Appeal No. D-II/ICD/PPG/782/2022-23 dated 12.07.2022 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi)   M/s Siddhachalam Exports Pvt. Ltd. versus The Commissioner of Customs (ICDs)   APPEARANCE: Shri Hari Radha Krishan, Advocate for the Appellant Shri M.R. Dhaniya, Authorized Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) DATE OF HEARING: 08.08.2024 DATE OF DECISION: 29.01.2025 FINAL ORDER NO. 50104/2025 JUSTICE DILIP GUPTA: M/s [...]

Voltamp Transformers 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. 609 of 2012 – SM   (Arising out of OIA-COMMR-A-/262/VDR-II/2012 dated 01/05/2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-II) Voltamp Transformers Ltd VERSUS C.C.E. & S.T.-Vadodara-ii WITH   Excise Appeal No. 13706 of 2013 – SM   (Arising out of OIA-PJ/283/VDR-II/2013-14 dated 14/08/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I( Appeal)) [...]

HINDUSTAN UNILEVER LTD VERSUS  C.C.-MUNDRA

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Customs Appeal No. 10463 of 2021 (Arising out of OIA-MUN-CUSTM-000-APP-177-180-20-21 dated 22/03/2021 passed by Commissioner of CUSTOMS-AHMEDABAD)   HINDUSTAN UNILEVER LTD VERSUS  C.C.-MUNDRA WITH    Customs Appeal No. 10464 of 2021 (Arising out of OIA-MUN-CUSTM-000-APP-177-180-20-21 dated 22/03/2021 passed by Commissioner of CUSTOMS-AHMEDABAD) HINDUSTAN UNILEVER LTD Appellant Unilever House B1 4047 Taxation Dept, B D Sawant Marg Chakala Andheri East Mumbai Mumbai, Maharashtra VERSUS   C.C.-MUNDRA ……Respondent Office Of The Principal Commissionerate Of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat – 370421 AND   Customs Appeal No. 10462 of 2021 (Arising out of OIA-MUN-CUSTM-000-APP-177-180-20-21 dated 22/03/2021 passed by Commissioner [...]

KUMAR IMPEX  VERSUS C.C.-JAMNAGAR(PREV)

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 CUSTOMS Appeal No.10903 of 2022 [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-117-22-23 dated 25.08.2022 passed by Commissioner of CUSTOMS-AHMEDABAD] KUMAR IMPEX  VERSUS C.C.-JAMNAGAR(PREV)   APPEARANCE: Sh. H. K Hirani, Consultant for the Appellant Sh. Vijay G. Iyengar, Superintendent (Authorized representative) for the Respondent   [ CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU   Final Order No.A/11108 / 2023         RAJU DATE OF HEARING: 17.01.2023 DATE OF [...]

KVS TRADERS VERSUS  C.C.-JAMNAGAR(PREV)

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOMS Appeal No. 10904 of 2022   [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-114-22-23 dated 23.08.2022 passed by Commissioner of CUSTOMS-AHMEDABAD] KVS TRADERS VERSUS  C.C.-JAMNAGAR(PREV) WITH   CUSTOMS Appeal No. 10905 of 2022-DB   [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-115-22-23 dated 23.08.2022 passed by Commissioner of CUSTOMS-AHMEDABAD] A K FASHIONS …Appellant 5328 1st Floor Hardhiyan Singh Road Karol Bhag New Delhi-110005 VERSUS   C.C.-JAMNAGAR(PREV) …Respondent Sharda House…Bedi Bandar Road, [...]

Riddhi Siddhi Construction VERSUS C.C.E. &  S.T.-VADODARA-II

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3   Service Tax Appeal No.13939 of 2013 (Arising out of OIA-VAD-EXCUS-002-APP-442-13-14 dated 14/10/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I( Appeal))   Riddhi Siddhi Construction VERSUS C.C.E. & S.T.-VADODARA-II   WITH Service Tax Appeal 10115 of 2016 (Riddhi Siddhi Construction) Service Tax Appeal 10851 of 2016 (Riddhi [...]

Chiron Behring Vaccines Pvt 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.13608 of 2013 (Arising out of OIA–CCEA-SRT-II/SSP-145/2013-14/U/S35-3—FINALORDER- dated 31/07/2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II)   Chiron Behring Vaccines Pvt Ltd VERSUS C.C.E. & S.T.-Surat-ii   APPEARANCE: Shri Sanjeev Nair, Advocate for the Appellant Shri Sanjay Kumar, 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/ 11107 /2023   RAMESH NAIR DATE OF HEARING: 20.03.2023 DATE OF DECISION: 03.05.2023     The issue involved is whether the impugned order was correct in [...]