Shree Shyam Synthetics  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.10726 of 2013 (Arising out of OIA-SRP-216-VAPI-2012-13 dated 15/01/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI)   Shree Shyam Synthetics  VERSUS C.C.E. & S.T.-Vapi   With Excise Appeal No.10727 of 2013 (Arising out of OIA-SRP-216-VAPI-2012-13 dated 15/01/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI) Surendra Jain Appellant [...]

Utsav Food Products 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.10612 of 2013 (Arising out of OIA-31-2013-AHD-III-SKS-COMMR-A-AHD dated 19/02/2013 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-AHMEDABAD-III)   Utsav Food Products VERSUS C.C.E. & S.T.-Ahmedabad-iii   APPEARANCE: Shri Ishan Bhatt, 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/ 10937 /2023         C L MAHAR DATE OF HEARING: 27.02.2023 DATE OF DECISION: 20.04.2023     The brief facts of the matter [...]

Commissioner of Central Excise & ST,  Ahmedabad VERSUS German Chemicals

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CROSS Application No.: E/CROSS/10467/2013 EXCISE Appeal No. 10021 of 2013-DB [Arising out of Order-in-Original/Appeal No 17-COMMR-AKG-AHD-II-2012 dated 26.09.2012 passed by Commissioner of Central Excise-AHMEDABAD-II]   Commissioner of Central Excise & ST, Ahmedabad VERSUS German Chemicals    AND   EXCISE Appeal No. 13839 of 2013-DB [Arising out of Order-in-Original/Appeal No 178-2013-AHD-II-CE-AK-COMMR-A–AHD dated 24.09.2013 passed by Commissioner of Central Excise-AHMEDABAD-II] German Chemicals …. Appellant Custom House, First Floor, Old High Court Road, Navrangpura, [...]

Solvay Specialities India Pvt Limited VERSUS Commissioner of Central Excise  & ST, Surat-II

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 10321 of 2013-DB [Arising out of Order-in-Original/Appeal No 27-28-ST-COMMR-SURAT-II-2012 dated 31.12.2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-SURAT-II]   Solvay Specialities India Pvt Limited VERSUS Commissioner of Central Excise & ST, Surat-II   APPEARANCE : Shri Vinay Kansara, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 10.04.2023 DATE OF DECISION: 20.04.2023 FINAL ORDER NO. A/10934 / 2023 RAMESH NAIR : The issues involved in the present case are as under:-   Asregards  the  demand  of  service  tax  amounting  to     1,49,24,272/-, whether the services of sales promotion [...]

GUJARAT ALKALIES AND CHEMICALS 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.10026 of 2021 (Arising out of OIA-VAD-EXCUS-002-APP-322-2019-20 dated 17/09/2019 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax- VADODARA-II)   GUJARAT ALKALIES AND CHEMICALS LTD VERSUS C.C.E. & S.T.-VADODARA-II APPEARANCE: Shri Amit Laddha, Advocate for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Final Order No. A/ 10918 /2023       RAMESH NAIR DATE OF HEARING: 15.12.2022 DATE OF DECISION: 13.04.2023     The brief facts of the case are that during the course of CERA Audit of [...]

Registration can be cancelled with retrospective effect only where such consequences are intended and are warranted

  * IN THE HIGH COURT OF DELHI  AT NEW DELHI   + W.P.(C) 295/2024   M/S SHREYA INTERNATIONAL versus PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES & AN .  Date of decision: 18.01.2024 Advocates who appeared in this case: For the Petitioner: Mr. A.K. Prasad, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with r. Prateek and Ms. Samridhi, Advocates. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON’BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 11.2021, whereby the GST registration of the petitioner was cancelled retrospectively with effect [...]

ARYAN TIMBER STORE VERSUS SALES TAX OFFICER CLASS II/ AVATO WARD 62

  * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 18.01.2024 ,,,,,,,,,, + W.P.(C) 628/2024 & CM APPLS 2749/2024 , 2748/2024 ARYAN TIMBER STORE THROUGH ITS PROP VIRENDER KUMAR  versus SALES TAX OFFICER CLASS II/ AVATO WARD 62 DEPARTMENT OF TRADE AND TAXES IP DELHI Advocates who appeared in this case: ESTATE NEW . Respondent For the Petitioner: Mr. Gaurav Gupta, Advocate. For the Respondents: 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 dated 07.2022, whereby the GST [...]

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 [...]

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     [...]

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 [...]

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 [...]

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 [...]