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

144 judgments · page 5 of 8

Tribunals and Commissions15 Oct 2024Dismissed

M/s. Mitsui Prime Advanced Composites India Pvt. Ltd @APPELLANT @Hash Principal Commissioner, Central Excise and Service Tax, Commissionerate @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1192

Finance Act, 1994 - Section 65(44), 65B(44), 65(68), 66EGeneral Clauses Act, 1897 - Section 3(42)

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Tribunals and Commissions15 Oct 2024Allowed

M/s. Nokia India Sales Pvt. Ltd @APPELLANT @Hash Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1194

Customs Act, 1962 - Section 27, 27(1), 27(1A), 27(2), 28, 28(C), 28(D), 128(1), 129A(4)Customs Tariff Act, 1975 - Section 3, 3(1)Central Excise Act, 1944 - Section 11B

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Tribunals and Commissions15 Oct 2024Allowed

M/s. Mahavir Logistics @APPELLANT @Hash Commissioner of Customs (Airport & General) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1193

Customs Broker Licensing Regulations, 2018 - Regulation 10(n), 18

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Tribunals and Commissions14 Oct 2024Dismissed

M/s. Poddar Pigments Limited @APPELLANT @Hash Principal Commissioner Central Excise & CGST @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1191

Customs Tariff Act, 1975 - Section 3, 3(7), 3(8)Integrated Goods and Services Tax Act, 2017 - Section 4, 5, 20Central Goods and Services Tax Act, 2017 - Section 15, 50

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Tribunals and Commissions10 Oct 2024Allowed

M/s Showa India Pvt. Ltd. @APPELLANT @Hash Principal Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1190

Customs Act, 1962 - Section 17(4), 17(5), 28(1), 28AA, 28(8), 54(1), 77, 110, 110A, 111(m), 112, 114A, 114AA

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Tribunals and Commissions09 Oct 2024Allowed

M/s Bharti Palace @APPELLANT @Hash Commissioner of Central Goods Service Tax, Customs and Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1189

Finance Act, 1994 - Section 65, 65(66), 65(67), 83Central Excise Act, 1944 - Section 9D, 9D(1)(b), 14, 36ACode of Criminal Procedure, 1973 - Section 103(2)

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Tribunals and Commissions08 Oct 2024Allowed

M/s Raj Kumar Mev @APPELLANT @Hash Commissioner, Service Tax & Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1188

Finance Act, 1994 - Section 85(3A)

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Tribunals and Commissions08 Oct 2024Allowed

Sharafat Ali Contractor @APPELLANT @Hash Commissioner of CGST-Dehradun @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1187

Finance Act, 1994 - Section 35F

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Tribunals and Commissions08 Oct 2024Allowed

K. S. Infra Transmission Private Limited @APPELLANT @Hash Principal Commissioner of Central Goods Service Tax, Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1186

Central Excise Act, 1944 - Section 11A, 11AA, 11A(1), 11A(4), 11AC, 11AC(1)(c)Central Goods and Services Tax Act, 2017 - Section 174Finance Act, 1994 - Section 66E, 73, 75

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Tribunals and Commissions07 Oct 2024Dismissed

Krishi Utpadan Mandi Samiti @APPELLANT @Hash Commissioner of Central Goods & Service Tax and Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1185

Finance Act, 1994 - Section 66B, 66D, 66D(d)

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Tribunals and Commissions07 Oct 2024Allowed

M/s.Shreenathji Polyplast @APPELLANT @Hash Commissioner of Central Excise and Central Goods & Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1184

Central Excise Act, 1944 - Section 11(A), 11A(4)

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Tribunals and Commissions04 Oct 2024Dismissed

M/s. Vijender Singh @APPELLANT @Hash Commissioner of Customs - New Delhi (Airport and General) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1183

Customs Act, 1962 - Section 50, 124Customs Broker Licensing Regulations, 2018 - Regulation 10 (a), 10(e), 10(n), 10(o), 13(12), 14(b), 17, 18(1)Foreign Trade Regulation Rules 1993 - Regulation 12

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Tribunals and Commissions03 Oct 2024Partly Allowed

M/s Global Technology & Research @APPELLANT @Hash Principal Commissioner of Customs (Import) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1182

Customs Act, 1962 - Section 14, 17, 17(1), 17(4), 28(1), 28AA, 28(4), 46, 111(l), 111(m), 112(a), 114A, 114AA, 125(1)Customs Valuation (Determination of value of imported goods) Rules 2007 - Rule 4, 5, 7, 12, 12(1)

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Tribunals and Commissions01 Oct 2024Allowed

M/s.Ambuja Cements Limited @APPELLANT @Hash Principal Commissioner of Central Goods and Service Tax, Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1181

Cenvat Credit Rules, 2004 - Rule 2(l)Central Excise Act, 1944 - Section 4(3)(c)(iii)Cenvat Credit Rules, 2002 - Rule 2(l)

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Tribunals and Commissions01 Oct 2024Dismissed

M/s. B. L. Goyal @APPELLANT @Hash Commissioner Customs, Central Goods & Service Tax & Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1180

Customs Act, 1962 - Section 17, 17(1), 17(4), 27, 128Finance Act, 2011 - Section 2(2)Indian Contract Act, 1872 - Section 72

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Tribunals and Commissions01 Oct 2024Allowed

M/s Sidhi Vinayak Associates @APPELLANT @Hash Commissioner of Central Excise, Customs And Service Tax, Dehradun @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1179

Finance Act, 1994 - Section 65, 65B(34), 65B(37), 65B(51), 66B, 66D, 73(1), 73(3), 73(6)(c), 76, 77, 78Central Excise Act, 1944 - Section 11AService Tax Rules, 1994 - Rule 6

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Tribunals and Commissions01 Oct 2024Allowed/Dismissed

Vigasa Industries Private Limited @APPELLANT @Hash Commissioner of Service Tax, Audit-1, Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1178

Finance Act, 1994 - Section 72, 73, 73(1), 76, 77, 78Central Excise Act, 1944 - Section 11A

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Tribunals and Commissions01 Oct 2024Allowed

M/s Chaque Jour Outsourcing Solutions (Pvt.) Limited @APPELLANT @Hash Commissioner, Central Excise, Panchkula @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1177

Finance Act, 1994 - Section 65, 65(105)(k), 66, 67, 69, 70, 73(1), 75, 77, 78Central Excise Act, 1944 - Section 11(A), 11A(4)Service Tax (Determination of Value) Rules, 2006 - Rule 5, 5(1), 6(1)

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Tribunals and Commissions01 Oct 2024Allowed

M/s Siegwerk India Pvt. Ltd @APPELLANT @Hash Commissioner, Central Goods & Service Tax, Commissionerate @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 10 CESTAT CK 1176

Cenvat Credit Rules, 2004 - Rule 2(e), 6, 6(3), 6(3A), 6(3)(i), 6(3)(ii), 14(ii), 15(3)Finance Act, 1994 - Section 65B(44), 66D, 66D(e), 73(1), 78Central Excise Act, 1944 - Section 11A, 70, 72

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Tribunals and Commissions23 Aug 2024Partly Allowed

Shri Saurabh Bahety @APPELLANT @Hash Commissioner of Customs (Preventive), New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 08 CESTAT CK 1105

Customs Act, 1962 - Section 2(2), 2(14), 2(25), 2(26), 17, 17(1), 17(4), 18, 28, 28AA, 28(4), 46, 47, 50, 85, 111(l), 111(m), 114A, 125Indian Evidence Act, 1872 - Section 102Customs Valuation (Determination of Value of Im

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