ARKAY LOGISTICS LIMITED VERSUS C.C.E. & S.T.-SURAT-I

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Service Tax Appeal No.10644 of 2013 (Arising out of OIO-12-SERVICETAX-2012 dated 31/12/2012 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I)   ARKAY LOGISTICS LIMITED VERSUS C.C.E. & S.T.-SURAT-I   APPEARANCE: Shri Vishal Agarwal & Ms. Dimple Gohil, Advocates for the Appellant Shri Prabhat K. Rameshwaram, Additional Commissioner (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10795 /2023   RAMESH NAIR DATE OF HEARING: 10.01.2023 DATE OF DECISION: 03.04.2023     This appeal is directed against Order-in-Original No. 12/Service Tax/2012 dated 31.12.2012 passed [...]

Powergrid Corporation Of India Limited VERSUS C.C.-Ahmedabad

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 1 Customs Appeal No. 10918 of 2017-DB   (Arising out of OIO-AHM-CUSTM-000-COM-013-16-17 Dated- 31/01/2017 passed by Commissioner of Central Excise and Service Tax-AHMEDABAD) Powergrid Corporation Of India Limited VERSUS C.C.-Ahmedabad APPEARANCE: Shri. Jayant Kumar, Advocate for the Appellant Shri. Himanshu P Shrimali, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA MEMBER (JUDICIAL)   Final Order No. A/ 10783 /2023   Raju DATE OF HEARING: 24.03.2023 DATE OF DECISION:24.03.2023     This appeal has been filed by M/s. Powergrid Corporation Of [...]

SANGHI INDUSTIRES Ltd VERSUS C.C.E. & S.T.-RAJKOT

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 1 EXCISE Appeal No. 13661 of 2013-SM   (ARISING OUT OF OIA-RJT-EXCUS-000-APP-314-316-13-14 DATED- 30.07.2013 PASSED BY COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-RAJKOT( APPEAL)) SANGHI INDUSTIRES Ltd VERSUS C.C.E. & S.T.-RAJKOT WITH EXCISE Appeal No. 13662 of 2013-SM (ARISING OUT OF OIA-RJT-EXCUS-000-APP-314-316-13-14 DATED- 30.07.2013 PASSED BY COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-RAJKOT( APPEAL)) SANGHI INDUSTIRES Ltd VERSUS   C.C.E. & S.T.-RAJKOT AND EXCISE Appeal No. 13663 of 2013-SM  (ARISING OUT OF OIA-RJT-EXCUS-000-APP-314-316-13-14 DATED- 30.07.2013 PASSED BY COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-RAJKOT( [...]

Jmd Oils 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 EXCISE Appeal No. 975 of 2012-DB   [Arising out of Order-in-Original/Appeal No 63-COMMR-2012 dated 23.10.2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT] Jmd Oils Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot  APPEARANCE: None for the Appellant Shri. Kalpesh P Shah, Assistant Commissioner (Authorized Representative) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU   FINAL ORDER NO. A/10774 / 2023   RAMESH NAIR DATE OF HEARING:08.12.2022 DATE OF DECISION: 03.04.2023     The brief facts of the case are that the appellants [...]

Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 79 of 2012-SM [Arising out of Order-in-Original/Appeal No 43-44-COMMR-A-JMN-2012 dated 21.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)] Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.) WITH CUSTOMS Appeal No. 83 of 2012-SM [Arising out of Order-in-Original/Appeal No 66-COMMR-A-JMN-2012 dated 29.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)]] Rishi Ship Breakers VERSUS Commissioner of Customs, Jamnagar (Prev.) APPEARANCE : None for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Revenue.   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) DATE OF HEARING/ DECISION: 27.03.2023 FINAL ORDER NO. A/10736-10737 / 2023 RAMESH NAIR : These appeals are directed against the order-in-appeal passed by   Commissioner (Appeals) which are impugned orders in the present case. [...]

ASHISH FOILS PVT LTD VERSUS   C.C.-MUNDRA

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3   Customs Appeal No.10917 of 2021-SM   (Arising out of OIO-MUN-CUSTM-000-COM-01-21-22 Commissioner of CUSTOMS-MUNDRA) dated 07/06/2021 passed by ASHISH FOILS PVT LTD B-45 Group Industrial Area Wazipur Delhi   ………Appellant   VERSUS   C.C.-MUNDRA ………Respondent Office Of The Principal Commissionerate Of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat-370421     WITH CustomsAppeal  10918 of 2021 (TRISHUL EXOTIC PVT LTD) CustomsAppeal  10919 of 2021 (METLINE HOUSEWARE) Customs Appeal 10977 of 2021 (JAGDAMBA CUTLERY LIMITED) CustomsAppeal  10145 of 2022 (STAIN LAY INDIA PVT LTD)   [...]

Pimco Machines Pvt Ltd VERSUS C.C.E. & S.T.-Daman

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.974 of 2012-SM (Arising out of OIA-SRP/124/DMN/SDMN/2012-13 dated 24/09/2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-DAMAN) Pimco Machines Pvt Ltd VERSUS C.C.E. & S.T.-Daman APPEARANCE: Shri Devashish Trivedi, Advocate for the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Respondent     CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR     RAMESH NAIR Final Order No. A/10739/2023 DATE OF HEARING: 06.03.2023 DATE OF DECISION: 29.03.2023 This appeal is directed against Order-In-Appeal No.SRP/124/DMN/SDMN/2012-13 dated 24.09.2012 passed by [...]

Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 79 of 2012-SM [Arising out of Order-in-Original/Appeal No 43-44-COMMR-A-JMN-2012 dated 21.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)] Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.) WITH CUSTOMS Appeal No. 83 of 2012-SM [Arising out of Order-in-Original/Appeal No 66-COMMR-A-JMN-2012 dated 29.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)]] Rishi Ship Breakers VERSUS Commissioner of Customs, Jamnagar (Prev.) APPEARANCE : None for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Revenue.   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) DATE OF HEARING/ DECISION: 27.03.2023 FINAL ORDER NO. A/10736-10737 / 2023 RAMESH NAIR : These appeals are directed against the order-in-appeal passed by   Commissioner (Appeals) which are impugned orders in the present case. [...]

Brightglow Ventures VERSUS Commissioner of Customs, Mundra

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 10803 of 2021-SM [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-123-21-22 dated 28.07.2021 passed by Commissioner of CUSTOMS-MUNDRA] Brightglow Ventures VERSUS Commissioner of Customs, Mundra WITH  CUSTOMS Appeal No. 10686 of 2020-SM [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-65-20-21 dated 31.07.2020 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service [...]

Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 79 of 2012-SM [Arising out of Order-in-Original/Appeal No 43-44-COMMR-A-JMN-2012 dated 21.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)] Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.) WITH CUSTOMS Appeal No. 83 of 2012-SM [Arising out of Order-in-Original/Appeal No 66-COMMR-A-JMN-2012 dated 29.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)]] Rishi Ship Breakers VERSUS Commissioner of Customs, Jamnagar (Prev.) APPEARANCE : None for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Revenue. CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) DATE OF HEARING/ DECISION: 27.03.2023 FINAL ORDER NO. A/10736-10737 / 2023 RAMESH NAIR : These appeals are directed against the order-in-appeal passed by   Commissioner (Appeals) which are impugned orders in the present case. Learned [...]

Non-Filing of Returns Doesn’t Justify Retrospective GST Registration Cancellation: Delhi HC

IN THE HIGH COURT OF DELHI  AT NEW DELHI W.P.(C) 1103/2024 & CM APPLs. 4630-31/2024 POLYTEC INDUSTRIES THROUGH  ITS PROPRIETOR MR. ROHIT GUPT  versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND OTHERS Advocates who appeared in this case: . Respondents For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON’BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT   SANJEEV SACHDEVA, J. (ORAL)   Petitioner impugns order in appeal dated 01.2024 whereby the appeal file by the Petitioner has been dismissed solely on [...]

Synpol Products Pvt Ltd VERSUS  C.C.E.-Ahmedabad-ii

Excise Appeal No.119 of 2012 (Arising out of OIA-11-14/2012-AHD-II-CE/MM/COMMR-A-/AHD dated 23/01/2012 passed by Commissioner of Central Excise-AHMEDABAD-II) Synpol Products Pvt Ltd VERSUS  C.C.E.-Ahmedabad-ii WITH i. Excise Appeal No. 10677 of 2013 (Messrs Synpol Products Pvt Ltd)                   ii. Excise Appeal No. 10678 of 2013 (Messrs Synpol [...]