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Failure to Submit Form-F Invokes Deemed Interstate Sale Under CST Act

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CENTRAL SALES TAX APPEAL NO. 11 OF  2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – III Joint Commissioner of Sales Tax (Appeal) – III, Mumbai Secretary of Finance,   WITH  CENTRAL SALES TAX APPEAL NO. 12 OF 2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – [...]

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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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