Customs, Excise And Service Tax Appellate Tribunal Judgments 2020

Tribunals and Commissions01 Dec 2020Allowed

M/s. BST Infratech Limited And Anr. @Hash Commissioner Of CGST And Excise, Bolpur Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0045

Central Excise Tariff Act, 1985 — Chapter 72, 73Income Tax Act, 1961 — Section 44ABCentral Excise Act, 1944 — Section 3, 4, 4(1)(a), 11A, 11A(4), 11AA, 11AC, 11A(10), 11AC(1)(c)

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Tribunals and Commissions01 Dec 2020Allowed

M/s Verma Brothers @Hash C.C.E. And S.T., Rohtak

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0039

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Tribunals and Commissions29 Nov 2020Allowed

M/s Sadhana Fashions @Hash Commissioner Of Customs, Nhava Sheva-IV

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0012

Customs Act, 1962 — Section 129E

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Tribunals and Commissions25 Nov 2020Allowed

M/s Kandhari Beverages P Ltd @Hash C.C.E.- Chandigarh

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0017

Central Excise Act, 1944 — Section 2(h), 4, 4AFinance Act, 1994 — Section 65(121)

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Tribunals and Commissions25 Nov 2020Disposed Of

S P Associates @Hash Commissioner Of Customs, NS – V

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0011

Customs Act, 1962 — Section 11, 111(d), 112, 112(a), 124, 125Foreign Trade (Development & Regulation) Act, 1992 — Section 3(3), 11(8), 11(9), 18AForeign Trade (Regulation) Rules, 1993 — Rule 13(2), 15, 17(2)

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Tribunals and Commissions24 Nov 2020Allowed

Mohan International Builders @Hash Commissioner Of CE And ST, Jalandhar

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0016

Cenvat Credit Rules, 2004 — Rule 2(e), 6(3), 6(3)(i)

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Tribunals and Commissions19 Nov 2020Allowed

M/s. Jai Balaji Industries Limited (Unit-III) And Ors. @Hash Commissioner Of CGST And CX, Bolpur Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0027

Central Excise Act, 1944 — Section 9DCentral Excise Rule, 2002 — Rule 11(2)Central Excise Rules 2002 — Rule 18

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Tribunals and Commissions19 Nov 2020Partly Allowed

M/s. GSP Shipping And Logistics Agency @Hash Commissioner Of Customs (Airport And Administration), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0026

Customs Brokers Licensing Regulations, 2013 — Regulation 11(a), 11(d), 11(e), 11(n), 17(9), 17(d), 19(1), 19(2), 20, 20(1), 20(4), 20(7)Customs Act, 1962 — Section 124

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Tribunals and Commissions19 Nov 2020Partly Allowed

M/s. M.K.Saha & Company @Hash Commissioner Of Customs(Airport And Administration), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0025

Customs Brokers Licensing Regulations, 2018 — Regulation 10(B), 10(d), 10(e), 10(n), 16, 16(2), 17, 21(2)

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Tribunals and Commissions18 Nov 2020Disposed Of

Harika Resins Pvt Ltd And Anr. @Hash Commissioner Of Customs, Central Excise And Service Tax, Guntur

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0015

Central Excise Act, 1944 — Section 9D, 14Code of Civil Procedure 1908 — Section 132, 133Indian Penal Code, 1860 — Section 193, 228

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Tribunals and Commissions18 Nov 2020Disposed Of

Shri Jetmal Bhav Singh @Hash Commissioner Of Customs (Prev.), Mumbai

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0010

Customs Act, 1962 — Section 2(33), 2(39), 11, 11B, 14, 14AA, 28AA, 28(4), 28(8), 28(10), 32, 46, 108, 110, 111, 111(d), 111(f), 111(h), 111(i), 111(j), 111(m), 111(o), 112, 112(1), 112(b), 114A, 114AA, 123, 125(1), 125(2), 135, 167(8), 168, 171A, 178AForeign Exchange Regulations Act, 1947 — Section 167(8)Constitution Of India, 1950 — Article 226

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Tribunals and Commissions17 Nov 2020Allowed