Shri Saurabh Bahety Vs Commissioner of Customs (Preventive), New Delhi
.... confirmed under section 28(4) because the process of assessment was not even completed. This submission also deserves to be accepted. When goods are imported, the importer self-assesses duty under section 17(1) and the proper officer can re-assess the duty under section 17(4) and if he does so, ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Nahar Singh Contractor Vs Commissioner of CGST & Central Excise, Jaipur
.... o be set aside and appeal to be allowed. 5. While objecting all the submissions made on behalf of the appellant learned Departmental Representative submitted that this Tribunal vide final order had remanded back the matter for fresh adjudication and that the refund claim was already filed. ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Daya Enterprises Vs Commissioner Of Customs (Export)
.... MENTIONED ON THEM SUN GLASS ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. National Engineering Industries Limited Vs Commissioner of CGST & Central Excise, Jaipur
.... facts might have not come to knowledge of the department. Thus, the assessee have suppressed the facts from the department, that have wrongly availed the Cenvat credit of Rs.12,62,107/- and not discharge the Central Excise duty of Rs.1,34,261/-, with intent to evade payment of central excise du ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Vijex Vyapaar Private Limited Vs Commissioner of Customs (Import)
.... TR dated 28.01.2021 (case no ADD-(OI)-05/2020 clearly says- “C. Product under consideration and like Article 5. At the stage of initiation, the product under consideration was define as: The product under consideration is Black Toner in powder form. Toner is used in laser printers, ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Oriental Insurance Company Limited Vs Principal Commissioner of Central Excise, Service Tax & CGST, Delhi (North)
.... Credit Rules, not being an input service for the appellant. The law does not provide credit of service tax paid on such Group Health insurance policy premium for their employees; and (iii) Regarding difference of Rs. 9,14,590/- in the "Total premium Received “ between Audited trial bal ...
Customs, Excise And Service Tax Appellate, New Delhi
Principal Commissioner, CGST & Central Excise, Raipur (CG) Vs M/s Khyati Ispat Private Limited
.... he demand of Rs. 54,26,469/- is not sustainable in law. As the demand itself is not sustainable, the question of recovery of interest and imposition of penalty does not arise. Held Accordingly.” (emphasis supplied) 5. It is seen from the aforesaid order that the Commissioner (Appeals) ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner, Central Excise And Service Tax Vs M/s Cipla Limited
.... i 2019 (7) TMI 1789-CESTAT NEW DELHI (xiv) Metlife Global Operations Support Centre (P.) Ltd. vs. CST, New Delhi, 2021 (46) GSTL 418 (Tri.-Del.) (xv) Makers Mart vs. CCE & ST, Jaipur 2016 (44) STR 126I (Tri.-Del.) (xvi) Makers Mart vs. CCE & ST, Jaipur 2016 (43) STR 309 (T ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner, Central Excise And Service Tax Vs M/s Cipla Limited
.... lhi, 2019 (7) TMI 1789-CESTAT NEW DELHI (xiv) Metlife Global Operations Support Centre (P.) Ltd. vs. CST, New Delhi, 2021 (46) GSTL 418 (Tri.-Del.) (xv) Makers Mart vs. CCE & ST, Jaipur, 2016 (44) STR 126I (Tri.-Del.) (xvi) Makers Mart vs. CCE & ST, Jaipur, 2016 (43) STR 3 ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Leisure Hotels Limited Vs Commissioner of Central Excise & CGST
.... Central Excise, Jaipur, 2014 (36) STR 669 (Tribunal-Delhi), where the Tribunal held as under:- “10. On a true and fair construction of provisions of the exclusionary clause under Explanation 1 to Section 65(105)(zzzz); and in particular sub-clause (d) thereof, we are compelled to the conclu ...
Customs, Excise And Service Tax Appellate, New Delhi
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
