COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 27 of 40

Tribunals and Commissions16 Jun 2021Allowed

General Commodities Pvt Ltd., And Ors. Vs C.C.,C.E. And S.T-Commissioner Of Central Tax, Bangalore North West Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0015

Cenvat Credit Rules, 2004 — Rule 5Central Excise Act, 1944 — Section 11BB, 11B(1)Customs, Excise and Service Tax Appellate Tribunal] (Procedure) Rules, 1982 — Rule 40, 41

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Tribunals and Commissions15 Jun 2021Allowed

Suzlon Energy Ltd. Vs C.E, S.T-Commissioner Of Central Excise And Central Tax, Mangalore Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0010

Central Goods and Services Tax Act, 2017 — Section 173Central Excise Act, 1944 — Section 11BCustoms Act, 1962 — Section 27

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Tribunals and Commissions14 Jun 2021Allowed

M/s Lekh Raj Narinder Kumar Vs CCE And ST- Panchkula

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0039

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Tribunals and Commissions14 Jun 2021Disposed Of

M/s Deep Enterprises Vs CCE And ST- Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0038

Central Excises and Salt Act, 1944 — Section 6, 11, 11AIncome Tax Act, 1961 — Section 189(1)General Clauses Act, 1897 — Section 3(42)

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Tribunals and Commissions14 Jun 2021Allowed

Vigyan Gurukul Vs Commissioner Of Central Excise And Cgst, Jodhpur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0006

Central Excise Act, 1944 — Section 11B, 11B(1), 11BB, 11B(2)

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Tribunals and Commissions10 Jun 2021Dismissed

M/s. Surya Alumex Vs Commissioner Of Centra Goods And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0005

Cenvat Credit Rules, 2004 — Rule 4(4)Income Tax Act, 1961 — Section 32

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Tribunals and Commissions09 Jun 2021Allowed

M/s Shree Agarwal Stonex Vs Commissioner, Central Goods And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0004

Finance Act, 1994 — Section 65(105)

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Tribunals and Commissions07 Jun 2021Allowed

M/s. Hindustan Zinc Ltd. Vs Commissioner Of Central Excise And Central Goods And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0003

Cenvat Credit Rules, 2004 — Rule 2(1), 3Central Excise Act, 1944 — Section 4(c), 4

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Tribunals and Commissions07 Jun 2021Allowed

M/s. Dharani Wind Energy (P) Ltd., Textile Division Vs Commissioner Of G.S.T. And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0002

Cenvat Credit Rules, 2004 — Rule 3(5)

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Tribunals and Commissions02 Jun 2021Partly Allowed

Shahid Ali And Ors. Vs Principal Commissioner, Customs (Import) New Delhi (ICD TKD)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0001

Customs Act, 1962 — Section 14, 28, 28(a), 108, 112, 144AA, 138, 138CCustoms Valuation (Determination of value of Imported Goods) Rules, 2007 — Rule 3(1), 3(2), 4, 5, 6, 12Indian Evidence Act, 1872 — Section 3, 3(1), 3(2), 30

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Tribunals and Commissions31 May 2021Allowed

M/s S.K.Timber And Company Vs Commr. Of Customs (Port), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0027

Customs Act, 1962 — Section 28, 114A, 128

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Tribunals and Commissions27 May 2021Allowed

M/s. Torrent Pharmaceuticals Limited Vs Commissioner Of CGST, Shimla

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0026

Cenvat Credit Rules, 2004 — Rule 3

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Tribunals and Commissions27 May 2021Allowed

M/s. OTA Falloons Forwarders Pvt Ltd. Vs Commissioner Of Customs, Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0025

Customs Act, 1962 — Section 114(1)

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Tribunals and Commissions25 May 2021Allowed

Sureel Enterpries P Ltd Vs C.C.E. And S.T.--Bhavnagar

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0032

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Tribunals and Commissions25 May 2021Allowed/Dismissed

M/s. Parle Agro Pvt. Ltd. Vs Commissioner, Central Goods And Service Tax, Noida

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0023

Central Excise Act, 1944 — Section 3, 11A, 11AA, 11AB, 11B, 11BB, 11B(2), 11D, 11DDConstitution Of India — Article 365

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Tribunals and Commissions25 May 2021Allowed

Super Threading India Pvt Ltd Vs Commissioner Of CE And ST, Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0022

Central Excise Rules, 2002 — Rule 25

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Tribunals and Commissions25 May 2021Partly Allowed

Deepak Handa And Anr. Vs Principal Commissioner Of Customs (Preventive)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0016

Customs Act, 1962 — Section 2(22), 2(33), 2(39), 2(14), 11, 11B, 31, 32, 33, 34, 36, 102, 111, 111(d), 111(i), 111(p), 112, 112(b)(i), 113, 114AA, 120, 121, 123Imports and exports (control) Act, 1947 — Section 3

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Tribunals and Commissions25 May 2021Allowed

Volvo Auto India Private Limited Vs Commissioner Of Customs (Import And General)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0015

Customs Act, 1962 — Section 14Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 — Rule 2(2), 3(3)(a), 10(1), 10(1)(e)

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Tribunals and Commissions25 May 2021Allowed

M/s Fle Fast Line Express Pvt. Ltd. Vs Commissioner Of Customs, (Air Cargo Export)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0014

Courier Imports and Exports (Electronic Declaration & Processing) Regulations, 2010 — Regulation 11, 12, 12(1)(v), 13, 13(1), 13(2), 14Customs House Agents Licensing Regulations, 2004 — Regulation 5(2)(v), 8, 19Customs Act, 1962 — Section 108, 110, 111, 129A

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Tribunals and Commissions25 May 2021Allowed

M/s National Steel And Agro Industries Limited Vs Principal Commissioner, Central Goods And Service Tax And Central Excise - Ujjain

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0013

Central Excise Tariff Act, 1985 — Chapter 71, 72, Section 3(1)Cenvat Credit Rules, 2004 — Rule 3, 6, 6(1), 6(2), 6(3), 6(3A), 6(3)(i), 6(3)(ii), 6(3A)(b)(ii), 6(1)(2)(3)Central Excise Rules, 2002 — Rule 12AA

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