COURT ARCHIVE

Customs, Excise And Service Tax Appellate, New Delhi judgments, 2024

144 judgments · page 3 of 8

Tribunals and Commissions25 Nov 2024Allowed/Dismissed

G D Mangalam Exim Pvt Ltd @APPELLANT @Hash Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1294

Customs Act, 1962 - Section 2, 2(18), 2(19), 14, 17, 28, 28AAA, 46, 47, 50, 51, 75, 111, 138B, 113(d), 114Customs Act, 1975 - Section 75Central Excise Duties and Service Tax Drawback Rules, 1995 - Rule 16, 16A

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Tribunals and Commissions20 Nov 2024Dismissed

M/s. Kumar Trading Company @APPELLANT @Hash Commissioner of Customs (Import) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1293

Customs Act, 1962 - Section 25(1), 28AA, 108, 110, 111, 111(o), 112, 114, 114A, 125Delhi Value Added Tax Act, 2004 - Section 18Customs Tariff Act, 1975 - Section 3(3), 3(5)

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Tribunals and Commissions19 Nov 2024Dismissed

Commissioner of Customs @APPELLANT @Hash M/s Rapid Diagnostics Pvt Ltd and Anr. @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1292

Customs Act, 1962 - Section 25(1), 28(4), 28AA, 111(m), 112, 114A, 114AACustoms Tariff Act, 1975 - Section 3(1)

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Tribunals and Commissions19 Nov 2024Allowed

M/s Ambuja Cements Limited @APPELLANT @Hash Commissioner (Appeals), Central Goods & Service Tax, Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1291

Customs Act, 1962 - Section 28, 108, 138B, 138B(1), 138B(1)(a), 138B(1)(b), 138B(2)Indian Evidence Act, 1872 - Section 3

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Tribunals and Commissions19 Nov 2024Allowed

M/s Hind Agro Industries Ltd. and Ors. @APPELLANT @Hash Commissioner of Customs (Preventive) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1290

Customs Act, 1962 - Section 28, 108, 138B, 138B(1), 138B(1)(a), 138B(1)(b), 138B(2)Indian Evidence Act, 1872 - Section 3

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Tribunals and Commissions18 Nov 2024Allowed

M/s Rajputana Construction Pvt. Ltd. @APPELLANT @Hash The Commissioner of CGST & Central Excise Commissionerate, Jaipur @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1289

Finance Act, 1994 - Section 65(105)(zzzza), 73, 77, 78Service Tax (Determination of Value) Rules, 2006 - Rule 2A

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Tribunals and Commissions18 Nov 2024Allowed

Exclusive Motors Pvt Ltd and Ors. @APPELLANT @Hash Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1288

Customs Act, 1962 - Section 14, 28, 28AA, 46, 108, 111, 111(m), 112, 114A, 114AA, 138B, 138CForeign Trade (Development & Regulation) Act, 1992 - Section 11Customs Valuation (Determination of Value of Imported Goods) Rules

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Tribunals and Commissions14 Nov 2024Allowed

M/s. Quantum Hi-Tech Merchandising Pvt. Ltd. @APPELLANT @Hash Commissioner of Customs, New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1287

Customs Act, 1962 - Section 108, 111(m), 138CCentral Excise (Determination of Retail Sale Price of Excisable Goods) Rules 2008 - Rule 5

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Tribunals and Commissions14 Nov 2024Allowed

M/s. India Trade promotion Organization @APPELLANT @Hash Commissioner of Central Excise & CGST -Delhi South @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1286

Finance Act, 1994 - Section 77, 78Central Excise Act, 1944 - Section 11AA, 11B, 11B(2), 11BB, 11D, 11DD, 35F, 35FFCustoms Act, 1962 - Section 27, 129E, 129EE

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Tribunals and Commissions13 Nov 2024Dismissed

Smt. Manesh Devi M/s Shaheed Ranveer Singh @APPELLANT @Hash The Commissioner, Central Excise & Central Goods and Service Tax, Alwar @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1285

Finance Act, 1994 - Section 85, 85(3A)

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Tribunals and Commissions12 Nov 2024Allowed

M/s Tripti Alcobrew Pvt. Ltd @APPELLANT @Hash Commissioner of Central Excise & CGST @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1284

Finance Act, 1994 - Section 65(105)(zzzz), 73(1), 75, 78Madhya Pradesh Value Added Tax Act, 2002 - Section 2(m), 2(u), 15A.P. General Sales Tax Act, 1957 - Section 5E

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Tribunals and Commissions11 Nov 2024Allowed

IPL Biologicals Limited @APPELLANT @Hash Commissioner of Central Tax, GST Delhi East @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1283

Central Excise Act, 1994 - Section 11A, 11AB, 11AC

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Tribunals and Commissions11 Nov 2024Allowed

M/s. Info Edge (India) Ltd. @APPELLANT @Hash Commissioner of Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1282

Finance Act, 1994 - Section 65(75), 65(104c), 65(105)(zh), 66A, 73(1), 75, 77, 78, 80Service Tax Rules, 1994 - Rule 2(1)(d)(iv)

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Tribunals and Commissions08 Nov 2024Allowed

M/s. Vandana Ispat Limited @APPELLANT @Hash Commissioner Of CGST & Central Excise-Raipur @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1281

Finance Act, 1994 - Section 65B, 65(B)(22), 65B(44), 66E, 66(E)(e), 67(1), 73, 74, 75

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Tribunals and Commissions07 Nov 2024Allowed

Global Coal & Mining Private Limited @APPELLANT @Hash Commissioner Of CGST & Central Excise Delhi 3 @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1280

Finance Act, 1994 - Section 76, 77, 78

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Tribunals and Commissions06 Nov 2024Allowed

M/s. Rajasthan Co-Operative Dairy Federation Limited @APPELLANT @Hash Commissioner of Central GST, Jaipur @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1279

Central Excise Act, 1944 - Section 11B, 118Finance Act, 1994 - Section 65B(44), 66BService Tax Rules, 1994 - Rule 6(3)

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Tribunals and Commissions06 Nov 2024Allowed

M/s. South Eastern Coalfields Limited @APPELLANT @Hash Commissioner of CGST Customs and Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1278

Finance Act, 1994 - Section 75, 78

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Tribunals and Commissions04 Nov 2024Allowed

M/s. A.C.C. Limited @APPELLANT @Hash Commissioner of Central Excise and Central Goods and Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1277

Cenvat Credit Rules, 2004 - Rule 2(l)

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Tribunals and Commissions04 Nov 2024Dismissed

Commissioner Of Central Goods & Service Tax, Delhi South Commissionerate @APPELLANT @Hash M/s Haamid Real Estate Pvt Ltd @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1276

Finance Act, 1994 - Section 65B(44), 65B(51), 70, 72, 73, 73(1), 75, 76,77, 78Central Excise Act, 1944 - Section 11APoint of Taxation Rules, 2011 - Section 11A

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Tribunals and Commissions04 Nov 2024Disposed off

New High Flying Travels Pvt Ltd @APPELLANT @Hash Commissioner, Service Tax (Appeals-II) Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1275

Finance Act, 1994 - Section 65, 65A(2)(a), 65(115), 66, 67, 73(1), 75, 76,77, 78

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