M/S. Petrotech Products India Pvt. Ltd Vs Commissioner Of Customs
.... seful and appropriate at this juncture to understand the genesis of the levy of Special Additional Duty of Customs (SAD). While moving the proposal for this levy in the Finance Bill, 1998, the Hon’ble Finance Minister of India stated as follows in his Budget Speech : “I am persuaded about a ...
Customs, Excise And Service Tax Appellate, Chennai
M/S. Venture Lighting India Limited Vs Commissioner Of Central Excise And Service Tax
.... ty has been discharged, such unit is entitled for the refund thereof. Further, the order of Commissioner (Appeals) holding that the services rendered by the appellant do not amount to consumption within the Special Economic Zone as is mandate in furtherance of Circular No. 4/2004-ST dated 31st M ...
Customs, Excise And Service Tax Appellate, Chennai
M/s Canon India Pvt Ltd Vs Commissioner, Goods & Service Tax, Gurgaon-I
.... e third Member for resolving the difference. Thereafter, the matter was listed before the third Member and the third member vide Interim Order No. 13-14 of 2023 dated 17.11.2023 has held that the opinion expressed by Member (Technical) is correct in law and the appeals are liable to be dismissed ...
Customs, Excise And Service Tax Appellate, Chandigarh
Saraswati Gas Service Vs CCE & ST- Chandigarh-II
.... ne by BSNL after due commercial verification which clearly shows that all sales/services are done by the appellants as a franchisee/agent are on behalf of BSNL and BSNL remains de-facto owners of their products/services. He further submitted that the business transaction of the appellant with th ...
Customs, Excise And Service Tax Appellate, Chandigarh
M/S. Access World Wide Cargo Vs Commissioner Of Customs
.... were not eligible for drawback. They also relied on the following case laws in defence of their argument that the penalty cannot be imposed when there are no cogent findings and in absence of any evidence for having violated the provisions of Customs Broker License Regulations. • Kamal Seh ...
Customs, Excise And Service Tax Appellate, Bangalore
M/s Great India Steel Fabricators And Others Vs CCE & ST Panchkula
.... es. In support of his submission, he relied upon the following decisions:- • Collector of Customs, Madras vs. D. Bhoormull reported as 1983 (13) ELT 1586 (SC) • Commissioner of Central Excise vs. International Cylinders Pvt. Ltd. 2010 (255) ELT 68 (H.P.) • Lawn Textile Mills Pvt ...
Customs, Excise And Service Tax Appellate, Chandigarh
FCI Oen Connectors Pvt. Ltd Vs Commissioner Of Customs
.... . 4. The Learned Authorised Representative for the Revenue reiterated the findings of the learned Commissioner (A). 5. Heard both sides and perused the records. The short question involved in the present appeal is: whether the appellant is entitled to the benefit of Notification No.25 ...
Customs, Excise And Service Tax Appellate, Bangalore
M/s Surendra Electricals Vs Commissioner Of Central Excise & Service Tax, Kanpur
.... l before the First Appellate Authority on or before 20.11.2016 i.e. statutory period for filing of the appeal. However, the appeal was filed only on 16.12.2016 i.e. beyond the statutory period but within the condonable period. However, the First Appellate Authority choose not to condone the dela ...
Customs, Excise And Service Tax Appellate, Allahabad
M/S BNG Contractors Pvt. Ltd Vs Commissioner Of Customs, CGST & Central Excise, Lucknow
.... vice Tax, Bangalore-III in C.E.A. No.28 of 2018. 4. We find that the Order-In-Original dated 07.06.2018 was received by the appellant on 12.06.2018 and they were required to file a appeal before the First Appellate Authority on or before 12.08.2018 but the appeal was filed only on 24.09.201 ...
Customs, Excise And Service Tax Appellate, Allahabad
Mohak Enterprise Vs C.C.-Ahmedabad
.... nted in this regard. The bona fide or exporter as well as export value was as such approved by the Customs themselves which is not in disputes ever. He submits in this fact there is no fault or mala fide on the part of the Appellant therefore the penalty was wrongly imposed. In support he placed ...
Customs, Excise And Service Tax Appellate, Ahmedabad
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