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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 [...]

Himalaya Equipments VERSUS C.C.E. & S.T.-Ahmedabad-iii

Excise Appeal No.13884 of 2013 (Arising out of OIO-AHM-EXCUS-003-COMMR-032-13-14 dated 30/09/2013 passed by Commissioner of Central Excise-AHMEDABAD-III)   Himalaya Equipments VERSUS C.C.E. & S.T.-Ahmedabad-iii   APPEARANCE: Shri Amal Dave, Advocate for the Appellant Shri Rajesh Agarwal, 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/10712 /2023         RAMESH NAIR DATE OF HEARING: 22.02.2023 DATE OF DECISION: 24.03.2023     This appeal is directed against Order-In-Original passed by the Commissioner Central Excise, Ahmedabad-III whereby, the differential [...]

Shri Pranatharthiharan Sridharan VERSUS Commissioner of Central Excise & ST, Vadodara-I

EXCISE Appeal No. 10841 of 2022-DB [Arising out of Order-in-Original/Appeal No VAD-EXCUS-001-COM-11-21-22 dated 31.12.2021 passed by Commissioner of Central Excise, Customs and Service Tax- VADODARA-I] Shri Pranatharthiharan Sridharan VERSUS Commissioner of Central Excise & ST, Vadodara-I   APPEARANCE : Shri S. Suryanarayanan, Advocate for the Appellant Shri Ghanasyam Soni, Addl. Commissioner (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING: 14.03.2023 DATE OF DECISON: 24.03.2023   FINAL ORDER NO. A/10708 / 2023 RAMESH NAIR : The brief facts of the [...]

Gujarat Insecticides Limited VERSUS Commissioner of Central Excise & ST, Surat-ii

SERVICE TAX Appeal No. 13843 of 2013-DB [Arising out of Order-in-Original/Appeal No SUR-ECCUS-02-APP-182-13-14 dated 30.08.2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II] Gujarat Insecticides Limited VERSUS Commissioner of Central Excise & ST, Surat-ii   APPEARANCE : Shri Dhaval K. Shah, Advocate for the Appellant. Shri Anand Kumar, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING: 14.03.2023 DATE OF DECISON: 24.03.2023   FINAL ORDER NO. A/10706 / 2023 RAMESH NAIR : The issue involved in the present case is that, whether under [...]

Vishal Jain VERSUS C.C.E. & S.T.-Surat-ii

Excise Appeal No.11896 of 2013 (Arising out of OIO-54/COMMR/SURAT-II/2013 dated 31/03/2013 passed by Commissioner of Central Excise-SURAT-I( Appeal))   Vishal Jain VERSUS C.C.E. & S.T.-Surat-ii APPEARANCE: Shri R. Subramanya, 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/ 10711 /2023     RAMESH NAIR DATE OF HEARING: 27.02.2023 DATE OF DECISION: 24.03.2023     The brief facts of the case are that the company M/s. Iqbal Synthetics [...]

Shrinandnagar V Co Operative Housing Society Limited VERSUS C.S.T.-Service Tax – Ahmedabad 

Service Tax Appeal No.249 of 2012 (Arising out of OIO-STC/08/COMMR/AHD/2012 dated 14/02/2012 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Shrinandnagar V Co Operative Housing Society Limited VERSUS C.S.T.-Service Tax – Ahmedabad    APPEARANCE: Shri Rahul Patel, Chartered Accountant for the Appellant Shri G. Kirupanandan, 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/ 10709 /2023     RAMESH NAIR DATE OF HEARING: 27.02.2023 DATE OF DECISION: 24.03.2023   The appeal is directed against Order-in-Original No. STC/08/COMMR/AHD/2012 dated [...]

BANAS ENTERPRISES VERSUS C.C.E. & S.T.-DAMAN 

EXCISE Appeal No. 10360 of 2020-SM   [Arising out of Order-in-Original/Appeal No DMN-EXCUS-000-COM-025-19-20 dated 17.03.2020 passed by Commissioner of Central Excise, Customs and Service Tax-DAMAN] BANAS ENTERPRISES VERSUS C.C.E. & S.T.-DAMAN    WITH   ExciseAppeal  10361 of 2020 (Vitrag Polypack) ExciseAppeal  10362 of 2020 (Gautam Industries Huf) ExciseAppeal  10446 of 2020 (Rajguru Enterprises Pvt Ltd) ExciseAppeal  10447 of 2020 (Ramesh Bafna) Excise Appeal 10483 of 2020 (Mahendra Ishwarlal Sanghavi) ExciseAppeal  10524 of 2020 (Shri Jayantilalnahar)   APPEARANCE: Shri S. J Vyas, Shri A. Banerjee, Advocates for the Appellant Shri G. Kirupanandan, Assistant Commissioner (Authorized representative) for the Respondent     CORAM: [...]

Erweka India  VERSUS Commissioner of Central Excise & ST, Ahmedabad

SERVICE TAX Appeal No. 11236 of 2014-SM [Arising out of Order-in-Original/Appeal No AHM-SVTAX-000-APP-289-292-13-14 dated 24.12.2013 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD] Erweka India  VERSUS Commissioner of Central Excise & ST, Ahmedabad    APPEARANCE : Shri Jigar Shah, Advocate & Shri Nitesh Jain, CA for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Revenue. WITH   SERVICETAX Appeal  11237 of 2014 (Erweka India) SERVICETAX Appeal  11238 of 2014 (Erweka India) SERVICETAX Appeal  11239 of 2014 (Erweka India)   [Arising out of Order-in-Original/Appeal No AHM-SVTAX-000-APP-289-292-13-14 dated 24.12.2013 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD] CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) DATE OF HEARING : 10.02.2023 DATE OF DECISION: 23.03.3023 FINAL ORDER NO. A/10508-10511 / 2023   RAMESH NAIR : [...]